"With U" is a song recorded by American singer Janet Jackson for her ninth studio album, 20 Y.O. (2006). It was written by Johnta Austin, Jackson, Jermaine Dupri, Manuel Seal, Jr., James Harris III, and Terry Lewis, with production handled by the latter five. It was released exclusively to selected urban radio formats on December 11, 2006 as the fourth overall single from the album by Virgin Records.

"With U" was considered a follow-up to Jackson's single "Let's Wait Awhile" (1986), in which two characters postpone intimacy. However, "With U" takes place after the act, resulting in "romantic confusion". The song received positive reviews from most music critics, called a "smooth and lushly" ballad. The song reached number 65 on Billboard's Hot R&B/Hip-Hop Songs.

Following Jackson's eighth album released in 2004, Jackson began recording a new album project the next year. Her then-fiancé, record producer Jermaine Dupri, was eventually commissioned to executive produce the project. Producer Jimmy Jam revealed Jackson became more confident with her writing ability during recording, doing the bulk of the album's writing. He commented, "We're all kind of back in there doing it again together, which I really enjoy." It's the physical nature of sitting in the same room and really hashing it out. It's like, 'You're not going to leave until we have a lyric,' so it's fun." Jackson further commented about working with Dupri, Lewis and Terry, saying:

"It was really a collaborative effort, and that's what made it so nice. Jermaine would run into the studio and talk about the songs Jimmy and Terry had done on someone's album. Then Jimmy would start playing the song, and Jermaine would say, 'You know what? Let's do something kind of along those lines as a base.' He understood them, he understood me and vice versa."

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