"Whatever" is a dance song that lasts five minutes and 36 seconds long. An extended version appeared on the album, which lasts seven minutes and 20 seconds. The song was noted for its musical similarities to other tracks from "Loveppears", and is written in third person narrative. It became Hamasaki's first single to have featured any English language, with the word "Wow" in its lyrics. However, it does not count in using English–language conversation like Hamasaki did in tracks from her 2002 album "Rainbow".