OK, so what *is* this song about?  Jim Capaldi, in _Goldmine_ #97, explained
that he and actor Michael J. Pollard were in Morocco preparing for a movie
that was never actually made:

Pollard and I would sit around writing lyrics all day, talking about
Bob Dylan and the Band, thinking up ridiculous plots for the movie.
Before I left Morocco, Pollard wrote in my book [the line] 'The Low
Spark of High Heeled Boys.'  For me, it summed him up.  He had this
tremendous rebel attitude.  He walked around in his cowboy boots, his
leather jacket.  At the time he was a heavy little dude.  It seemed to
sum up all the people of that generation who were just rebels.  [...]
The 'Low Spark', for me, was the spirit, high-spirited.  You know,
standing on a street corner.  The low rider.  The 'Low Spark' meaning
that strong undercurrent at the street level.

"Low Spark of High Heeled Boys"
(S. Winwood - J. Capaldi)

Intro:

(fade in)

Dm7                        [repeat to 1:15; vibra-slap enters]
/  /  /  /    /  /  /  /

Dm7             Em7/D      [2X] [piano r.h.: A-C-D-F, B-D-E-G]
/  /  /  /    /  /  /  /

Verse 1:

Dm7Dm7 Piano Chord 
                           Em7/D
If you see something that looks like a star
Dm7Dm7 Piano Chord 
                          Em7/D
And it's shooting up out of the ground
Dm7Dm7 Piano Chord 
                  Em7/D               Dm7Dm7 Piano Chord 
   Em7/D
And your     head is spinning       from a loud guitar
Dm7Dm7 Piano Chord 
                         Em7/D
And you just  can't escape from the sound
Dm7Dm7 Piano Chord 
                 Em7/D
Don't worry too much it'll happen to you
Dm7Dm7 Piano Chord 
               Em7/D                Dm7Dm7 Piano Chord 
  Em7/D
We were children once        playing with toys

DD Piano Chord 
                           AA Piano Chord 

And the thing that you're hearing is only the sound
CC Piano Chord 
            GG Piano Chord 
           FF Piano Chord 

Of the low spark of high heeled boys

Bridge:

(saxes arr. for guitar; doubled w/bass [2X; continue])

D7(no3)           G/D    D7(no3)            [piano r.h: D-A-C, D-G-B]
v   v   v   v     v   v   v   v                    (8th-note chords)
-----------------|-----------------
-----------------|-------3---------
-------5---------|---4-------------
---4-------------|-----------------
-----------------|-----------------
-----------------|-----------------

D7(no3)                   G/D      D7(no3)
The percentage you're paying is too high a price
D7(no3)                   G/D   D7(no3)
While you're living beyond all your means
D7(no3)                     G/D        D7(no3)
And the man in the suit has just bought a new car
F/CF/C Piano Chord 
         CC Piano Chord 
             GG Piano Chord 

F/CF/C Piano Chord 
           CC Piano Chord 
             GG Piano Chord 

But today you just read that the man was shot dead
F/CF/C Piano Chord 
              CC Piano Chord 
         GG Piano Chord 

By a gun that didn't make any noise
DD Piano Chord 
                      AA Piano Chord 

But it wasn't the bullet that laid him to rest
CC Piano Chord 
            GG Piano Chord 
           FF Piano Chord 

Was the low spark of high heeled boys

[Instrumental break: 16-bar piano solo on Dm7]

Dm7             Em7/D      [2X]
/  /  /  /    /  /  /  /

Verse 2:

If you had just a minute to breathe
And they granted you one final wish
Would you ask for something like another chance
Or something similar as this
Don't worry too much it'll happen to you
As sure as your sorrows are joys

And the thing that disturbs you is only the sound
Of the low spark of high heeled boys

[repeat chorus]

High heeled boys

Instrumental break:

(Piano, sax, fuzz organ solos)

Dm7Dm7 Piano Chord 
             Em7/D      [5:18 - 9:19]
/  /  /  /    /  /  /  /

Dm7Dm7 Piano Chord 

/  /  /  /    /  /  /  /
Dm7Dm7 Piano Chord 
           D7D7 Piano Chord 

/  /  /  /    /  /  /  /
Dm7              Em7/D     [2X]
/  /  /  /    /  /  /  /

Verse 3:

If I gave you everything that I owned
And asked for nothing in return
Would you do the same for me as I would for you
Or take me for a ride
And strip me of everything including my pride
But spirit is something that no one destroys

And the sound that I'm hearing is only the sound
Of the low spark of high heeled boys
Heeled boys

[repeat chorus (instrumental)]

Coda:

Dm7             Em7/D      [repeat to fade, w/fuzz organ]
/  /  /  /    /  /  /  /

-- another ace 70's tab from Andrew Rogers