Dear Heather is the 11th studio album by Canadian singer-songwriter Leonard Cohen, released by Columbia Records in 2004. It was dedicated "in memory of Jack McClelland 1922-2004."

The album features Cohen experimenting with different musical approaches. On "To a Teacher", Cohen quotes himself from The Spice-Box of Earth, his second collection of poetry from 1961. The basic tracks of "The Faith" dated back to the Recent Songs sessions from 1979. The album includes a live version of the country standard "Tennessee Waltz", which was taken from a performance during his tour in support of the LP Various Positions. Considering the plethora of sources from which the material sprang, Cohen had originally wanted to call the album Old Ideas, but eventually changed it to Dear Heather for fear that fans might assume it was merely a compilation or "best of" package (Old Ideas would be the title of Cohen's next studio album). There is increase in spoken poetry over singing, with two songs featuring words by other writers: Lord Byron ("No More a-Roving") and F. R. Scott ("Villanelle for our Time"). The gospel-tinged "On That Day" addresses the still-raw tragedy and horror of the 9/11 terrorist attacks.