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Spencer Tracy

The most significant relationship of Hepburn's life was with Spencer Tracy, her co-star in nine films. In her autobiography, she wrote, "It was a unique feeling that I had for. I would have done anything for him." Lauren Bacall, a close friend, later wrote of how "blindingly" in love Hepburn was with the actor. The relationship has subsequently been publicized as one of Hollywood's legendary love affairs.

Hepburn and Tracy met at MGM in 1941, when they were to begin filming Woman of the Year, when she was 34 and he was 41. Tracy was initially wary of Hepburn, unimpressed by her dirty fingernails and suspecting that she was a lesbian, but Hepburn said she "knew right away that found him irresistible". Tracy remained married throughout their relationship. Although he and his wife, Louise, had been living separate lives since the 1930s, there was never an official split and neither party pursued a divorce. Hepburn did not interfere.

With Tracy determined to conceal the relationship with Hepburn from his wife, it had to remain private. They were careful not to be seen in public together and maintained separate residences. Tracy suffered from a severe alcohol addiction and was extremely moody and frequently depressed; Hepburn described him as "tortured", and she devoted herself to making his life easier. Reports from people who saw them together describe how Hepburn's entire demeanor changed when around Tracy. She reportedly mothered and obeyed him, and he soon became dependent on her. They often spent significant stretches of time apart due to their work, especially in the 1950s when Hepburn frequently traveled abroad for film commitments.

Tracy's alcoholism took an immense toll on his health and in the early 1960s, Hepburn took a five-year break in her career to care for him. She moved into Tracy's house for this period and was with him when he died on June 10, 1967. Out of consideration for Tracy's family, she did not attend his funeral. It was only after Louise Tracy's death in 1983, that Hepburn began to speak publicly about her feelings for Tracy, though their relationship had been an open secret for many years. In response to the question of why she stayed with Tracy for so long, despite the nature of their relationship, she said, "I honestly don't know. I can only say that I could never have left him." She claimed to not know how he felt about her, and that they "just passed twenty-seven years together in what was to me absolute bliss".