Max Matsuura
"Whatever" was written by Hamasaki, composed by Kazuhito Kikuchi, and produced by Max Matsuura. Japanese composer Izumi Miyazaki was in charge of arranging the song, which included instrumentation of synthesizers, keyboards, and a drum machine. It was one of three songs from the "Loveppears" album composed by Kikuchi. The song was also the only song from "Loveppears" to be arranged by Miyazaki, and was his final collaboration with Hamasaki.