[[Trent Reznor]] has stated in various interviews some of the ideas and inspiration behind the album:
<blockquote>The idea behind the album is of someone who sheds everything around them to a potential nothingness, but through career, religion, relationship, belief and so on. It's less muscle-flexing, though when I started it I didn't know what I wanted it to sound like. I knew I didn't want to be a full metal album, so I tried to address the issue of restraint. It was a long process.[http://www.theninhotline.net/archives/articles/xart5a.shtmldisplay/559]</blockquote>
<blockquote>Thematically I wanted to explore the idea of somebody who systematically throws or uncovers every layer of what he's surrounded with, comfort-wise, from personal relationships to religion to questioning the whole situation. Someone dissecting his own ability to relate to other people or to have anything to believe in...With 'The Downward Spiral' I tried to make a record that had full range, rather than a real guitar-based record or a real synth-based record. I tried to make it something that opened the palate for NIN, so we don't get pigeon-holed. It was a conscious effort to focus more on texture and space, rather than bludgeoning you over the head for an hour with a guitar.[httphttps://www.theninhotline.netcom/archives/articles/xart49.shtmldisplay/558]</blockquote>
<blockquote>I was really into electronic music at the time. [[David Bowie]]'s 'Low' was probably the single greatest influence on 'The Downward Spiral' for me. I got into Bowie in the 'Scary Monsters' era, then I picked up 'Low' and instantly fell for it. I related to it on a song-writing level, a mood level, and on a song-structure level...I like working within the framework of accessibility, and songs of course, but I also like things that are more experimental and instrumental, maybe.[httphttps://www.theninhotline.netcom/archives/articles/xart43.shtmldisplay/557]</blockquote>
Pink Floyd's ''The Wall'' was also heavy in Reznor's rotation during the making of the album.[https://www.latimes.com/archives/la-xpm-2005-apr-10-ca-reznor10-story.html] In a Q+A session before the [[2017/09/15_Chicago,_IL|2017 Riot Fest show]], it was revealed that [[David Lynch]]'s use of sound in his films was an inspiration for the sound design of ''The Downward Spiral''.