"Walking Spanish" was written by Tom Waits, who composed the music and the lyrics. It was first released in September 1985 by Waits on the album Rain Dogs, issued by Island Records, which Waits produced and recorded at RCA 6th Avenue in New York City. The album is a loose concept album about the urban dispossessed of New York City, and it features guitarists Keith Richards and Marc Ribot. The song is sung in English and belongs to the album's alternative rock and experimental style. Its lyrics tell a noir street story set in a seedy urban world of Broadway lights, following a man as he moves through the city.