"I See Dead People in Boats" is a musical theme composed and conducted by Hans Zimmer for Pirates of the Caribbean: At World's End. It appears as track six on the film's soundtrack, at 7:09 in length.
The track opens with the primary love theme on oboe backed by tender strings. A foreboding ethereal choir is heard faintly before a brief statement of the "Jack Sparrow" bass line. The character's theme from "The Medallion Calls" is heard, then dies down to leave the choir and elegiac strings. A third version of the love theme plays before introducing a quick statement from the second variant. The bass builds into an emotional version of the World's End theme from "At Wit's End".
The first part of the track accompanies the scene where Will and Elizabeth's conversation aboard the Black Pearl. It later follows the scene in Davy Jones' Locker in which the souls of the dead pass by the Black Pearl. The last portion can be heard during the scene in which Elizabeth Swann escapes the Flying Dutchman and the death of James Norrington.