Answer by taking a quote from the following article:

"Man on the Moon" is a song by the American alternative rock band R.E.M., released as the second single from their 1992 album Automatic for the People. The lyrics were written by lead singer Michael Stipe, and the music by drummer Bill Berry and guitarist Peter Buck, and credited to the whole band as usual. The song was well received by critics and peaked at number 30 on the Billboard Hot 100 and number 18 on the UK Singles Chart. It remains one of R.E.M.'s most popular songs and was included on the compilations In Time:

The song's lyrics do not tell a conventional story, and may instead been seen as a collection of cultural references, images and ideas. There are repeated mentions of Andy Kaufman, including references to his Elvis impersonation and work with wrestlers Fred Blassie and Jerry Lawler. Some critics find the song also invokes the conspiracy theories surrounding the moon landing and Elvis Presley as an indirect nod to the persistent rumors that Kaufman faked his own death. Speaking in 2017 to the NME, Mills explained that the perceived ambiguity of Kaufman's legacy, including questions of whether he was a comedian or a performance artist, and whether or not his work was funny or irritating, was a way to frame other questions about life within the song:  "He's the perfect ghost to lead you through this tour of questioning things. Did the moon landing really happen? Is Elvis really dead? He was kind of an ephemeral figure at that point so he was the perfect guy to tie all this stuff together as you journey through childhood and touchstones of life."  Other lyrical references include persons from the history of science and religion, as well as board-games and the rock band Mott the Hoople of whom Stipe had been a fan in his youth, and whose music he associated with the years of Kaufman's original television broadcasts. Regarding the cryptic lyrics, critic Greg Kot wrote that the song "presents a surreal vision of heaven." According to Ann Powers, "Mentioning Kaufman in the same breath as Moses and Sir Isaac Newton, Stipe makes a game of human endeavor, insisting that it all ends in dust. 'Let's play Twister, let's play Risk,' Stipe jokes to the notables he's invoked. 'I'll see you in heaven if you make the list.'"  The lyrics to Man on the Moon also feature a prominent repeated refrain of "Yeah, yeah, yeah, yeah". Stipe has explained that his friend Kurt Cobain was in the habit of placing "yeah" in the lyrics to the songs of his band, Nirvana, and that Stipe intended to outdo him, even to the extent of counting the "yeahs".

what are the lyrics about
The song's lyrics do not tell a conventional story, and may instead been seen as a collection of cultural references, images and ideas.