According to Earl Bud Lee, one of the song's co-writers, the idea of the song was born when he and some songwriting friends gathered for lunch one day at Tavern on the Row, a popular Nashville eatery. When the check came, Lee realized he had forgotten his money. He was asked how he was going to pay for the meal, and he replied, "Don't worry. I have friends in low places. I know the cook." Lee and his songwriting partner, Dewayne Blackwell, immediately recognized that the line "friends in low places" had potential, but they didn't act upon it immediately.