The album found Sam Beam the bands principle member working once again with longtime associate Brian Deck (Modest Mouse, Califone). The record marks the last time the two would work together on a journey that began with the bands second record, Endless Numbered Days. It also marked a shift for the two from working in Chicago to setting up in New York City. The idea behind the move was to tap into the creative musical community New York had to offer. The line-up that helped bring Beam's vision for Ghost on Ghost to life included a who's who from the jazz community as well as the deep wells of outside art including Steve Bernstein (Sex Mob/Levon Helm Band), Rob Burger (Tin Hat Trio), Brian Blade, Curtis Fowlkes (The Jazz Passengers), Tony Garnier (Bob Dylan Band), Marika Hughes, Briggan Kraus, Maxim Moston, Tony Scherr (The Lounge Lizards), Doug Wieselman, Kenny Wolleson (Tom Watis/John Zorn) and Anja Wood. The level of talent on Ghost on Ghost far surpassed anything Beam ever imagined when he first began writing songs as Iron and Wine on his four-track. Upon completing the Ghost on Ghost Beam jokingly referred to the recording process as "a reward to myself" after years of chasing sounds by himself. Being able have the finest in musicians in New York City perform on the record, elevating these songs into places he never imagined Beam stated, "it was an honor -- really inspiring." Beam stated at the time that Ghost on Ghost takes it's inspiration from records like Nilsson Schmilsson, Ram, Mingus Moves and What's Going On. The record they all crafted is warm and inviting and was like anything up to that point in the Iron & Wine catalog.