The Endless River has as its starting point the music that came from the 1993 'Division Bell' sessions. We listened to over 20 hours of the three of us playing together and selected the music we wanted to work on for the new album. Over the last year we've added new parts, re-recorded others and generally harnessed studio technology to make a 21st century Pink Floyd album. With Rick gone, and with him the chance of ever doing it again, it feels right that these revisited and reworked tracks should be made available as part of our repertoire
—David Gilmour
In an interview with Redbeard in March 1994, Rick Wright said about The Division Bell recording sessions:
We actually had four 90 Minute DATs of five or six hours of music. The hardest thing was to throw things out and decide what we're gonna work on. So we had maybe 30 or 40 pieces of music and we worked on most of those. And then had to drop things we all loved - not knowing how the album was gonna turn out anyway! For example there are pieces that we dropped that I believe should be in the album now! But we had dropped: because we didn't have any clear idea how the album would be. But they are not lost! They are in my head, They are in Dave's head. They are going into my solo album, they are going into another Pink Floyd album or whatever!