The concept behind this album was related to belief systems, whether they be religious beliefs, political beliefs or belief in luck (as in gambling). Generally the concept is related to the universal idea that there is someone looking down on us all. The expression is also used in military and surveillance contexts.

Eye in the Sky contains the title track, the Project's biggest hit, with lead vocals by Eric Woolfson.

The eye in the sky is a term given to casino and other commercial security closed circuit cameras. In casinos, they are positioned to monitor seats, tables, hallways, restaurants, and even elevators closely.

One is that the idea of an "eye in the sky" is borrowed from the George Orwell book 1984. However, aside from the song's title, there's seemingly little else in the song to support that theory. The lyrics instead describe the bitterness following the end of a relationship.