"Nina Gordon's song New Year's Eve" is about a person who is feeling lonely and neglected on New Year's Eve while being surrounded by people who are having a good time at a party. The lyrics depict the narrator's usual habits and expectations for the holiday, such as dressing up and celebrating, but this year feels different. The person she cares about, possibly a romantic partner, is seemingly indifferent and distant, which makes her question the significance of her appearance or efforts to enjoy the celebration. The lyrics also touch upon the narrator's memories from the previous year, where her affectionate partner made a resolution that impressed her. However, in the present moment, she realizes that things have changed, and her partner's attention seems to be elsewhere. Although she acknowledges that it may not be fashionable to show her heartache openly, the narrator can't pretend or hide her emotions. The song concludes with the decision to leave the party before midnight, symbolizing her desire to escape the loneliness and disappointment. Overall, "New Year's Eve" reflects the feelings of isolation, longing, and the struggle to find joy when someone you care about is emotionally distant during a traditionally celebratory time.