<P> The song's lyrics take the form of a first - person lament, as the singer describes his struggles to overcome loneliness and poverty in New York City . The final verse switches to a third - person sketch of a boxer, who, despite the effects of "every glove that laid him down or cut him till he cried out", "I am leaving, I am leaving"--"but", the lyrics continue, "the fighter still remains ." </P> <P> The chorus of the song is wordless, consisting of an eight - time chant of "lie - la - lie". Simon stated that this was originally intended only as a placeholder, but became part of the finished song . </P> <P> I didn't have any words! Then people said it was' lie' but I didn't really mean that . That it was a lie . But, it's not a failure of songwriting, because people like that and they put enough meaning into it, and the rest of the song has enough power and emotion, I guess, to make it go, so it's all right . But for me, every time I sing that part...(softly), I'm a little embarrassed . </P> <P> It has sometimes been suggested that the words represent a "sustained attack on Bob Dylan". Under this interpretation, Dylan is identified by his experience as an amateur boxer, and the "lie - la - lie" chorus represents allegations of Dylan lying about his musical intentions . Biographer Marc Eliot wrote in Paul Simon: A Life, "In hindsight, this seems utterly nonsensical ." </P>

A man hears what he wants to hear and disregards the rest