"Final Distance" was written, co-composed and co-produced by Utada herself, which she has been doing since her debut. The song was co-composed and co-produced by her father Teruzane Utada and long-time collaborator Akira Miyake. Utada recorded the track at Studio Terra and Bunkamura Studio in Tokyo, Japan. "Final Distance" features several instrument pieces including strings arranged by Saito Neko and played by Great Eida, acoustic piano by Kawano Kei, synthesizers by Tsunemi Kazuhide and other instrument arrangement by Utada. Both "Final Distance" and "Distance" feature the same lyrics but arrangement for the latter track was handled by Kawano Kei. Utada had begun work on her third studio album "Deep River" in 2001, but Utada discovered a benign ovarian tumor and was omitted to undertake surgery to remove it. She had managed to re-record and finish the track in time.