"What Goes Around, Comes Around" is the title of the vocal version of the theme tune to My Name is Earl. The song can be found on the soundtrack, and it is sung by Nescobar-A-Lop-Lop and the Camden County Band for all of Season 1; after which, acclaimed Japanese band, The Oral Cigarettes performed the song for Season 2, Season 3, and Season 4.
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The song's title and lyrics are a reference to the concept of karma.