THIS CROSS-Pollination between Irish rock acts and American country singers will have to stop. First we hear of U2 recording with Johnny Cash and now, newly released, Sinéad O'Connor crooning along with Willie Nelson on Peter Gabriel's "Don't Give Up". What next? Marxman backing Garth Brooks? Fatima Mansions dropping Cathal Coughlan in favour of Kenny Rogers?

Why not? Cynics will suggest that this Live Aid-like gathering of mega-stars in the studio with Willie Nelson is simply an effort to break big with an album and thus pay off the US. Revenue Commission who, at one point, repossessed his home, belongings and even his yacht. Insensitive slobs! Who ever heard of a country singer without a yacht?

This reading of the project might be legitimate to a degree but, as with Nelson's delicate duet with Sinéad O'Connor, the music soars above such considerations. Bob Dylan's contribution even manages to rise above the fact that they co-wrote the poignant and bittersweet "Heartland" by fax! Indeed, the subject matter of the Dylan/Nelson song, which deals with disillusionment in relation to the American dream, is a theme that echoes throughout the album and is probably best focused in the opening track, Paul Simon's acerbic "American Tune". In this context, even Simon's "Graceland" becomes as much of an elegy as it is a celebration of American music, and of Presley's country base in particular.

Produced by Don Was and also featuring contributions from Lyle Lovett and Bonnie Raitt, the album's centre-piece is the mellow, and again elegiac "Across the Borderline", which was written by Ry Cooder and recorded in Dublin's Windmill Lane Studio. Kris Kristofferson provides backing vocals and the breath-sensitive musical accompaniment comes courtesy of some of Nashville's finest session men-Mike Leech, Robbie Turner and Reggie Young.

To hell with why this album came into existence; it contains Will Nelson's best work in nearly twenty years.