As with "Who Can See It", another of the album's ballads, Harrison recorded "That Is All" using a Leslie rotary effect on his electric guitar. Having long admired Spector as a producer, he employed elements of his signature production style throughout "Material World", but with a degree of subtlety in comparison to the big sound synonymous with "All Things Must Pass". As on the latter album, Harrison overdubbed further instrumentation onto the basic tracks recorded in October and November 1972; in the case of "That Is All", the released recording includes a slide guitar solo, and a harpsichord part played by Wright. The song also features string and brass orchestration and a choir, all of which were arranged by John Barham.