We Only Make Believe is the first collaborative studio album by Conway Twitty and Loretta Lynn. It was released on February 1, 1971, by Decca Records. This was the first of ten albums Twitty and Lynn would release. The album's first track is a cover of Twitty's solo hit "It's Only Make Believe", which Twitty co-wrote with Jack Nance. Lynn wrote two tracks for the album, "Don't Tell Me You're Sorry" and "We Closed Our Eyes to Shame". "I'm So Used to Loving You", another of Twitty's compositions, also appears on the album.