The Best Of U is a cover version of "Best Of You" by Foo Fighters, which was released as the lead-off single from their 2005 album In Your Honor. The song is written by the band’s members, Dave Grohl, Chris Shiflett, Nate Mendel and Taylor Hawkins. Prince’s version of the song is in a medley with All Along The Watchtower by Bob Dylan (popularized by The Jimi Hendrix Experience).
Prince recorded a studio version of it on 28 December 2006, before incorporating it into a medley with All Along The Watchtower, for use during Prince’s performance at the Pepsi Super Bowl XLI Halftime Show. This medley version, recorded to use as a back up for the live performance, in case something were to go wrong during the actual performance, was debuted on The Howard Stern Show on 29 January 2007, a few days before The Super Bowl. Prince sent the medley to the show the day after he recorded it The broadcast, however, contained only snippets of the track, with the host talking over the track declaring his excitement. It has been performed live a number of times since, but the version played on The Howard Stern Show has not been released.