This is a hot new track titled "She Is" by American singer-songwriter, Ne-Yo. It is another track off his latest fifth studio album, fittingly titled, 'R.E.D.' (an acronym for Realizing Every Dream). The song with its acoustic guitar-driven features American country singer Tim McGraw. It is strongly influenced by country music and was co-written with country music star Carrie Underwood's frequent collaborator Luke Laird.