Live at Leeds is The Who's first live album, and is their only live album that was released while the group was still recording and performing regularly. Initially released in the United States on 16 May 1970, by Decca and MCA and the United Kingdom on 23 May 1970, by Track and Polydor, the album has been reissued on several occasions and in several different formats. As of 2005, the album is ranked number 170 on Rolling Stone magazine's list of the 500 greatest albums of all time.

The Low Spark of High Heeled Boys marked the commercial and artistic apex of the second coming of Traffic, which had commenced in 1970 with John Barleycorn Must Die.