Original song written and composed by Irving Berlin; from the 1936 film "Follow the Fleet"
"Let's Face the Music and Dance" is a song published in 1936 by Irving Berlin for the film Follow the Fleet, where it was introduced by Fred Astaire and featured in a celebrated dance duet with Astaire and Ginger Rogers. The jazz song has also been covered by various artists years following its release, including Nat King Cole, Ella Fitzgerald, Frank Sinatra, Mel Torme, Todd Gordon and others. Wikipedia