This essay gives the description to the song, complement with perfection the depiction of the “Mona Lisa”. Although there are numerous songs written about the “Mona Lisa”, one believes that this song will be an appropriate soundtrack for Da Vinci’s painting. The song describes a woman whose face the singer cannot forget. The mystical face of the “Mona Lisa” and its enigmatic smile seems to be portrayed in the lyrics of the song in the part when the singer described the woman as “mirror of my dreams” and the “smile reflected in a stream”. Like the “Mona Lisa” the woman talked about in the song is mysterious. The song also talks of a woman who “may not be what she may seem inside her shell”. The eyes of the “Mona Lisa” may very well be explained in the song as the eyes that “can be so private and so proud”. The music and the lyrics of the song complement with perfection the depiction of the “Mona Lisa”. It is as if Costello was thinking of the “Mona Lisa” when he wrote “She”. One better understands the mystery of the “Mona Lisa” while listening to the song. Da Vinci’s painting could be the inspiration of Costello in writing the lyrics of the song. The “Mona Lisa” appears to be concealing her true emotions through her faint smile. The woman epitomized in “She” is a lady whose true personality is something which cannot be deciphered by the singer. She is characterized in the song as being “a hundred different things within the measure of a day”.