Willie Nelson played on Jimmy Kimmel Live last night to perform 'Heartaches by the Number.' Nelson has a Ray Price tribute album that honors Ray who passed away in 2013.

Nelson does an excellent job performing Price’s huge hit from 1959. 'Heartaches by the Number' is just one of 12 songs Nelson covered on the album which Willie named 'For the Good Times' and was released back in September.

Giving even more meaning to Nelson’s album is that he recorded it at Nashville’s Ocean Way Studios, which is where Price recorded his final album, 'Beauty Is'.

Nelson and Price had a lifelong friendship that started decades ago. Nelson played bass for Price’s touring band, the Cherokee Cowboys, for a short time in the ’60s. He even wrote Price’s 1963 song 'Night Life' for him. Nelson covers that song, as well as 'Crazy Arms' and 'I’ll Be There,' on the tribute album.

'Ray was as a close a friend as you could have,' Nelson stated in a video interview. 'We traveled together, lived together, played music together, partied together … and had a lot of good times.'

Check out Willie Nelson's performance of  'Heartaches by the Number'  on Jimmy Kimmel Live in the above video!