"You Owe Me One" is a song recorded in May 1982 by Swedish pop group ABBA. Written by Bjorn Ulvaeus and Benny Andersson (with Anni-Frid Lyngstad singing lead), it was one of six tracks recorded by the band that year, and was originally intended for inclusion on what would have been their ninth studio album. Instead, however, it was issued as the B-side to the group's final single, "Under Attack". The style of the song is uptempo, with an introduction that features an Eastern melodic scale created by a synthesiser and a drum machine. The song was featured as a bonus track on the 1997 remaster of the album The Visitors. However, it was removed from the subsequent 2001 remaster, reportedly because Benny and Björn were not happy with its inclusion.
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