Roger Waters has spoken up about this track and its lyrical content, in a 1993 interview with magazine Observer to celebrate the 20th anniversary of Dark Side of the Moon.

“Money” interested me enormously. I remember thinking, ‘Well, this is it and I have to decide whether I’m really a socialist or not.’ I’m still keen on a general welfare society, but I became a capitalist. You have to accept it. I remember coveting a Bentley like crazy. The only way to get something like that was through rock or the football pools. I very much wanted all that material stuff.

Roger Waters came up with the idea, and Nick Mason helped him to create the sounds during the demo stage at Waters' home. In his autobiography, Mason explained how the process was carried out:

I had drilled holes in old pennies and then threaded them on to strings. They gave one sound on the loop of seven. Roger had recorded coins swirling around in the mixing bowl [his then-wife] Judy used for her pottery.

In an interview with Louder Sound, David Gilmour comments:

I knew there had to be a song about money in the piece, and I thought the tune could be about money,“ says Waters. Having decided that, it was extremely easy to make up a seven-beat intro that went well with it. Roger and I constructed the tape loop for Money in our home studios and then took it to Abbey Road. I had drilled holes in old pennies and then threaded them onto strings; they gave one sound on the loop of seven. Roger had recorded coins swirling around in the mixing bowl Judy [his first wife] used for her pottery. The tearing paper effect was created very simply in front of a microphone, and the faithful sound library supplied the cash registers.