“Make Believe” is a show tune from the 1927 Broadway musical Show Boat with music by Jerome Kern and lyrics by Oscar Hammerstein II. In the show, it is first sung as a duet by the characters Gaylord Ravenal, a handsome riverboat gambler, and the teenage Magnolia Hawks, an aspiring performer and daughter of the show boat captain, soon after their meeting in Act I. It reveals that they are smitten with each other almost immediately upon meeting and sets the tone for the contrasts between the ideal “make believe” world of the young lovers and the harsh realities of life that they will encounter throughout the story. In Act II, Ravenal sings it to his little daughter Kim, just before he deserts her and Magnolia because of his compulsive gambling. He tells Kim to sing it whenever she is lonely and to pretend he has never been away. The song was introduced by Norma Terris and Howard Marsh. It was not performed in the 1929 part-talkie film of Show Boat. The first successful recording of the song was by Paul Whiteman and his Orchestra on January 27, 1928 (vocal by Bing Crosby). The song has since become a standard and been recorded by numerous musical artists.