"I.O.U. (I Owe You)" is a song written by Kerry Chater and Austin Roberts, and performed by American country music artist Lee Greenwood. It was released in March 1983 the first single from his album Somebody's Gonna Love You. The single peaked at number 6 on the U.S. country charts and number 4 in Canada. It also peaked at number 4 on the U.S. adult contemporary charts. Other than "God Bless the USA", it is Greenwood's biggest crossover hit, peaking at number 53 on the Billboard Hot 100.