Written in spring 1962 in Hamburg by Paul McCartney, ‘P.S. I Love You’ was recorded in ten takes on 11 September at EMI's Abbey Road Studios, London. Producer George Martin had booked session drummer Andy White as a replacement for Pete Best, whom he considered not technically good enough for recording purposes. George Martin had been unaware that the other Beatles had already replaced Pete Best with Ringo Starr, who attended the session and plays maracas on the song.

This piece was recently shown at Cassettes Versus Vinly in L.A. and also in the Green room at BBC Radio 2. It forms one half of a diptych with Love Me Do listed separately.