.. but great artists steal, or so they say.

And LCD are certainly mining the past on their third effort, the deliberately dense "This is Happening." James Murphy, the frontman and only solid emelent of an otherwise revolving lineup, has never been shy about proclaiming his influences and touting his musical heroes, but previous lp's always seemed more a mis-mash of otherwise incoherent styles, rather than the clear homages that mark this, the newest LCD album.

Not that I'm complaining; far from it. But let there be a warning to those who don't find late 70's Bowie or Iggy to their taste: a full three songs on the sprawling nine track lp are, beyond a reasonable doubt, directly inspired by Bowie & Co.

Drunk Girls, for example, copies "Lodger's" Boys Keep Swinging, while Somebody's Calling Me borrows nearly note for note the backing blips and piano of "The Idiot's" Nightclubbing. All I Want, too, reaches back to Bowie's "Heroes" for its Eno-itized riffing and vocal delivery.

The video for All My Friends clued us all in that Bowie's Berlin Tryptich served as a muse for Murphy and his band, but never before has it been more clear that the Bowie/Iggy partnership circa '76-'79 really ground LCD in the canon of Rock 'n' Roll rather than more modern dance music.

Which isn't to say the dance/electro that marked the beginning of LCD's career isn't still there. It's just much more subtle and nuanced when it is. Songs like One Hit and Dance Yrself Clean both feature the requisite kickdrums and basslines, but the melodies and lyrics are much more at the forefront. The days of Daft Punk is Playing at My House are over. If LCD's going to make a dance song now, they earn it with emotional impact and complex dynamic shifts.

So yes, LCD Soundsystem has matured. The humorous breaks don't dominate the record this time around, they just pepper delicate and honest confessional pieces. Think Someone Great and All My Friends for most of the record. Even the on-its-surface crass Drunk Girls proclaims during its bridge, "I believe in waking up together," a romantic assertion if ever I heard one.

So Murphy's grown up, in a nutshell. And if growing up lyrically means trading in the dirty indietronic rave-ups for '70s alt-rock inspired anthems, more power to him.

Just beware: most songs break the six minute mark.

I don't know that anyone makes better use of Cowbell than LCD Soundsystem. I don't know if its even possible. But seriously, they make good use of every instrument on every album. It's clearly a mission to take Old School Analog gear and percussion from old school dance and electronica and reinvent them in a fresh way.

Somehow they find ways to keep the music rich while appearing simple and highly accessible. This is True on all the LCD Sound System Albums, but especially on "This Is Happening". Ironically, on the track "you wanted a hit" he talks about how they don't set out to "make hits", but i truly believe LCD succeeds by staying true to its heart and making music that they as a band believe in.

This definitely an album to check out if you're looking for anything with cool grooves and a touch of rock here and there. its a nicely balanced palate of funk, dance, rock, with "indie" flavor and tongue in cheek sprinklings of humor.

My stand out tracks are (in order of appearance): DANCE YOURSELF CLEAN; DRUNK GIRLS; ONE TOUCH; I CAN CHANGE; YOU WANTED A HIT; POW POW; and HOME.

If you haven't heard the other albums, make sure to pick up

and the

albums.

Five stars for this one.

If things are to be believed, "This is happening" will be the third and final CD by LCD Soundsystem.

At 9 tracks totalling over 65 minutes, almost every song takes its time to weave its spell. The 8 minute long "Dance yrself clean" starts off Lo fi, bursting startlingly into life at about the 3 minute mark with bouncy/buzzing synths. Lead-off single "Drunk girls" is chugging Dance Rock with spoken/chanted/sung lyrics, extremely contagious.

"One touch" is a stomping Sci Fi number with flickering synths (and additional kids vocals), "All I want" is a rocker with a droning riff, while "I can change" is a shimmery synth-driven animal.

My absolute favourite is "You wanted a hit" which gradually builds layer upon layer to a simply brilliant Pop/Rock number with pulsing synths (and an instrumental break that sounds like a dischordant orchestra). "You wanted the time, but maybe I can't do time, oh we both know that's an awful line, but it doesn't make it wrong" go the wry lyrics in part.

"Pow wow" is a swirling spare groove with narrative-style lyrics. "Somebody's calling me" is the album's lone ballad, and closing is the Disco-tinged "Home" which would sound right at home on a Vampire Weekend album.

I have to confess, the first few times I listened to this, I wasn't too impressed and felt some songs were too long, but this album is a real grower and if it is LCD Soundsystem's swan song, what a wonderful way to go.

LCD Soundsystem never disappoints, but their last (but hopefully, not least) album delivered on some seriously amazing tunes. James Murphy, cowbells and fun beats are ingredients for a whole lot of head-bopping time.

I think this is their best album and the closest thing to a masterpiece IMO and sadly, maybe.. their last one. But, at least they went out with a bang.

Most songs are beyond 5 minutes, which makes it hard to listen to at first..And some people might wrongly think its drab and boring, meandering even and put it away and never listen to it again. Fortunately, I didn't make that mistake and this has turned out to be one of the better albums i have listened to in a while. I would definitely call it a grower.

My favorite tracks include "Dance yrself clean" the opening track, a surprise moment when the song kicks up in the middle.

Another standout is "I can change" with its ping pongy synth somehow making the song seem more heartfelt instead of goofy.

The other tracks are great too. There's "Pow Pow" the rant song and a funny rant at that, and the goofy "Drunk Girls" which is equally as funny.

And who cares if some some elements of the songs sound "stolen?" James Murphy himself admits it in good humor. "Make new with the old," as they say I believe... I think I might have made that one up.. but Mr. Murphy uses his influences to make such a beautiful record that you wont mind the "ripping off."

RIP LCD SOUNDSYSTEM