The collection of 28 songs (29 songs are included on the European and Australian release) are separated into two halves, with each CD of the double set containing music of a particular theme and mood. The first CD, titled "For the Heart", predominantly contains Michael's hit ballads, while the second CD, "For the Feet", comprises mostly his popular dance tunes.

Ladies & Gentlemen is notable for containing a large number of compilation tracks and duets that have not previously appeared on a George Michael album, including his U.S. number-one duet with Aretha Franklin, "I Knew You Were Waiting (For Me)", previously available on Aretha Franklin's 1986 album Aretha; "Desafinado", the duet in Portuguese with Brazilian legendary singer Astrud Gilberto; and the Elton John duet "Don't Let the Sun Go Down on Me", from Elton's 1993 album Duets.

Ladies & Gentlemen was released by Michael through Sony Music Entertainment as a condition of severing contractual ties with the label (Michael departed Sony with a great deal of acrimony and publicity prior to the release of Older in 1996). He would later return to Sony to release his 2004 album Patience.

"Outside" was the first single from the album. The song was a humorous look at his arrest shortly before the release of the album for soliciting a policeman in a public restroom.

From his early hits as the frontman for Wham! to his later solo work, George Michael was one of the biggest-selling pop superstars of the 1980s, on par with Madonna and Michael Jackson. This thorough, 28-song retrospective features most of his chart-topping singles, including the sax-driven ballad "Careless Whisper" and bachelorette party standard "Faith."