The Gregory Brothers's song "What Are You Doing New Year's Eve" is a romantic ballad that captures the feelings of anticipation and uncertainty surrounding New Year's Eve. The lyrics present a person who is unsure about whether they stand a chance with their love interest. The song opens with the protagonist acknowledging that it may be too early to ask the question, but they still gather the courage to inquire about the other person's plans for New Year's Eve. They wonder whose arms will hold their love interest tightly at exactly midnight when the New Year begins. The protagonist admits that it may be crazy to hope that they would be the one chosen by the love interest out of the many invitations they receive. However, just in case they have a small chance, they ask the jackpot question in advance: "What are you doing New Year's, New Year's Eve?" The lyrics repeat the idea of wondering whose arms will hold the love interest when the clock strikes twelve and emphasizes the uncertainty of the situation. The protagonist contemplates their chances and recognizes that they may not ultimately be chosen. Overall, the song explores the hope and vulnerability of the protagonist, who is willing to take a chance and express their feelings, even if the outcome is uncertain. It highlights the romantic atmosphere and the importance of being with someone special during such a significant moment as New Year's Eve.