The gestation of Breakfast in America was marked by the particular songwriting style of Rick Davies and Roger Hodgson. Although they conceived the general idea of the album together, a large part of the songs were written separately. Hodgson explained that the theme revolved around the differences and the relationship between the two of them, imagining a dialogue or a clash of ideas. Originally, they thought of titling it Hello Stranger, but they finally decided on Breakfast in America, a name that reflected the more lighthearted and "fun" energy they were looking for in the album. This choice, along with the critical look at American culture present in songs like Gone Hollywood, Breakfast in America, and Child of Vision, led many to interpret it as a satire of the United States, something the band members have always denied, stating that the references were rather coincidences.
The album opens with Gone Hollywood, a piece written by Rick Davies that tells the story of someone arriving in Los Angeles seeking film fame, facing difficulties until finally achieving a breakthrough. The original, darker lyrics were modified to be more optimistic and accessible. On the other hand, Child of Vision closes the album, using the Wurlitzer electric piano as the main instrument, similar to The Logical Song. After the vocal part, the song expands with a piano solo and concludes with a brief saxophone solo by John Helliwell. Hodgson mentioned that this track aimed to reflect the American way of life, although he admitted to having limited knowledge of the country's culture at the time.