"What Difference Does It Make?" is a song by the English rock band the Smiths, written by singer Morrissey and guitarist Johnny Marr. It was the band's third single and is featured on their debut album, The Smiths. A different version, recorded for the John Peel Show on BBC Radio 1, is included in the compilation album Hatful of Hollow.
The song was one of the band's first significant chart hits, peaking at No. 12 in the UK Singles Chart. However, Morrissey has said "What Difference Does It Make?" is among his least favourite songs of the Smiths'.