사이먼 앤 가펑클 음악 역사를 총정리한 최고의 곡들만을 모은 베스트 중의 베스트 음반 '에센셜 사이먼 앤 가펑클'. 팝 역사상 가장 아름다운 노래를 들려준 최고의 듀오 사이먼 앤 가펑클의 대표 40곡 모음집.

[CD-1]
1. The Sound Of Silence
2. Wednesday Morning, 3 A.m. (Live)
3. Bye Bye Love
4. Bleecker Street
5. I Am A Rock
6. A Most Peculiar Man (Live)
7. Richard Cory
8. Kathy's Song (Live)
9. Scarborough Fair/canticle
10. Homeward Bound
11. Sparrow (Live)
12. Leaves That Are Green (Live)
13. He Was My Brother
14. The 59th Street Bridge Song (Feelin' Groovy)
15. The Dangling Conversation
16. A Poem On The Underground Wall (Live)
17. Blessed (Live)
18. Cloudy
19. Blues Run The Game
20. A Hazy Shade Of Winter

[CD-2]
1. Mrs. Robinson
2. Bridge Over Troubled Water
3. At The Zoo
4. Fakin' It
5. Old Friends
6. Bookends Theme
7. Punky's Dilemma
8. Overs (Live)
9. A Church Is Burning (Live)
10. America
11. El Condor Pasa (If I Could)
12. Cecilia
13. Keep The Customer Satisfied
14. So Long, Frank Lioyd Wright
15. The Boxer
16. Baby Diver
17. The Only Living Boy In New York
18. Song For The Asking
19. For Emily, Whenever I May Find Her (Live)
20. My Little Town