"That Makes Two of Us" is a country song by Merle Haggard that tells the story of two people who are tired of trying to make their relationship work. The song captures the feeling of being stuck in a loveless relationship, where both parties have had enough of fighting and trying to get along. The lyrics show that both people have come to the same conclusion that it's time to end their relationship. They both want to be free, and they both agree that it's over. Despite the mutual agreement, there is still some sadness and regret in the lyrics, as the two people realize they no longer have a future together. Overall, the song is a reflection on the challenges of love, and the inevitability of relationships ending. It's a poignant reminder that sometimes, despite our best efforts, things just don't work out, and it's okay to let go.