One of Luka's first big hits, it expresses the feelings and thoughts of someone near his/her (presumably her, due to the PV image) end. There isn't a plot defined and it's open to interpretation. The singer never is specified, although the PV shows the illustration of a dilapidated feminine robot with salmon-colored hair and the chest open exposing her heart, surrounded by flowery scenery.
The singer expresses various thoughts, such as the wanderlust of mankind, existence of God, and how her wish would be to deliver her message and song to the person that she loves, or that she wouldn't mind disappearing as long she can be with that person. The song finishes with the singer repeating the chorus "LET'S SING AN ENDLESS SONG, BEFORE I END..." (オワラナイ ウタヲ ウタオウ 僕ガ 終ワッテ シマウ マエニ). As the singer repeats the chorus, the PV begins to distort and show noise, then suddenly ends, as if transmission was cut off. (sasakure.UK notes in the video description that he stops playing his favorite songs before they end so that it continues in his heart.)
A version with different instrumentals was later uploaded in celebration of the song's 10th year anniversary, featuring Megurine Luka V4X.