"We Are the Dead" is a song written by David Bowie for the Diamond Dogs album in 1974.
The title is a phrase spoken by Winston Smith to Julia in George Orwell's novel 1984, the basis for the second half of Bowie's album. This is Bowie's interpretation of the couple's capture, and Winston's thoughts about the whole affair. He recognizes that they probably should have ended it while they could, before it was too late. However it is too late, as the song says, "...because of all we've seen, because of all we've said, we are the dead..."