Carly Simon has re-recorded her ex-husband James Taylor's track "You Can Close Your Eyes" with their son Ben for a release dedicated to her other famous ex, Cat Stevens.

The singer calls her new album of standards and lullabies "Into White" -a nod to former flame Stevens' song of the same name.

Carly also covers Judy Garland's "Somewhere Over The Rainbow" and the Beatles' "Blackbird" on the album, as well as recording two new tunes, "Love Of My Life" and " Quiet Evenin'".

Although it sounds at the first listening almost like an album of standards for children, Carly Simon's new offering is designed to be at least as inviting for adult listeners.

The themes are also familiar and intimate: love and heartbreak.

Featuring musical direction from Simon's son Ben Taylor, who co-wrote the tune "I'll Just Remember You" and sings harmony vocals with his sister Sally Taylor (their dad James Taylor is represented by a warm version of his lullaby "You Can Close Your Eyes"), "INTO WHITE" touches on folk, jazz, and country alongside Simon's standard soft rock.

There's even a bossa nova tune, Antonio Carlos Jobim's classic "Manha de Carnaval." Along with these, the Cat Stevens-penned title track, Paul McCartney's "Blackbird," and other pop hits are transformed into quiet, delicate re-arrangements that focus on Simon's fine vocals.

After the too commercial, hype and overpraised "Moonlight Serenade", finally Carly seems to have found again that beautiful, understated style which is her signature.

All in few words, the total package - singer, songwriter, musician - remains a great and unique pleasure.

I have always loved Carly Simons' voice and her emotionally intelligent delivery of lyrics - her own and others. I especially like this CD because the musical arrangements enhance her voice rather than overwhelm it. Some of her other albums are just way too over-produced (ditch the strings and saxophone, please). Like her Christmas album, this one is just beautifully simple. I hope she keeps continues to make this kind of touching and lovely music for a long time to come.

Carly Simon's Into White album appears at first to be a rather unconventional combination of songs for persons both young and old. Although there is truth to this, the tracks on Into White blend very smoothly into each other to give the album a certain flow that works very well. Into White is also something of a folk music album; you get this sense as you listen to the entire CD straight through without stopping. Carly's voice has deepened a bit with time but she still sings beautifully on this album; and her song Ben in particular has a voice that is warm and vibrant.

The CD starts with the title song "Into White." Carly gives us a sensitive cover of this song by Cat Stevens. The musical arrangement makes good use of the keyboards, guitar, cello and bass synth strings. "Oh! Susanna" by Stephen Foster follows; Carly sings this country/folk style ballad with great sensitivity. "Blackbird," by John Lennon and Paul McCartney, gets a wonderful cover as Carly sings so sensitively this with her son Ben helping out on vocals, too. In addition, "You Can Close Your Eyes" features both Ben Taylor and Sally Taylor with their mother Carly as all three sing this number written by James Taylor, Ben and Sally's father.

Other terrific songs on this CD include the bossa nova tune entitled "Manha De Carnaval (Theme From 'Black Orpheus')" with Carly's "la las" adding to the beauty of the melody. "Jamaica Farewell" by Irving Burgie benefits from the guitar arrangements as Carly and her son Ben sing this so well. "You Are My Sunshine" glistens as Carly sings this slowly with great piano playing by Teese Gohl. Moreover, "Scarborough Fair" receives the royal treatment by Carly as she takes some liberties with the very, very old lyrics. The guitars and the flute work very well on "Scarborough Fair." How poetic!

On the other hand, two tracks on this album didn't work for me personally. "I Gave My Love A Cherry (The Riddle Song)" sounds like filler; this number just didn't quite do the trick for me. In addition, Carly's cover of "Over The Rainbow" fails to measure up to the singular beauty that only Judy Garland could infuse into this ballad. Oh, well.

The CD ends beautifully with "I'll Just Remember You." This incredible love ballad lets Carly express her unconditional love for her man. "I'll Just Remember You," written Carly's son Ben Taylor and David Saw, will take its rightful place amongst the more memorable love songs ever written.

The liner notes include great pictures of Carly, the song credits and Carly's thoughts on each song on this album. Great!

Overall, Into White may not be the very best album Carly ever released, but it's a far cry from being her worst effort, either. The CD contains many beautiful songs delivered with a degree of sensitivity I rarely hear. Carly's voice, though deeper from age, retains its ability to impart a certain sense of intimacy to the listener; and Carly's voice stays strong and energetic as well.

Carly Simon fans will consider Into White as a "must-have" for their collections. In addition, people who enjoy folk music and classic pop vocals will love this CD.

I put this CD in my computer, and played it over and over all day. It is just great. Why can't we get more show business people to produce MUSIC?

It is so relaxing and calming. For anyone that is stressed out and needs a "picker-upper", this is the CD to listen to. I'd advise anyone that wants to hear real music to buy this CD.

I think this might be my favorite Carly Simon CD yet. I really like the variation of songs.