Besprechungen
Unlike some of the other songs on the debut Tim Buckley album, "She Is" seems to be closer to Buckley's psychedelic leanings of the time. A slightly raga guitar riff leads the song, and this is buttressed by a near- rock & roll melody and arrangement. The minor-key verses are certainly a great example of Buckley's early work. An unabashed statement of young love and the promise it holds, the song is the first example of his erratic but brilliant genius.
(Matthew Greenwald, allmusic.com)