Named Stereo Review's album of the year (and, really, can you ask for a better endorsement than that?) upon its release and generally regarded as the album that introduced Randy Newman the songwriter to a wide audience, Nilsson Sings Newman has gained a reputation of being an minor masterwork.

This, in a way, is misguiding, since this isn't an obvious record, where the songs are delivered simply and directly.

It's deliberately an album of subtle pleasures, crafted, as the liner notes state, line by line in the studio.

As such, the preponderance of quiet piano-and-voice tracks (featuring Newman himself on piano, Nilsson on vocals) means the record can slip away upon the first few listens, especially for anyone expecting an undeniable masterpiece.

Yet, a masterpiece is what this is, albeit a subtle, graceful masterpiece where the pleasure is in the grace notes, small gestures, and in-jokes.

Not to say that this is devoid of emotion; it's just that the emotion is subdued, whether it's on a straightforward love song ("Caroline") or a tongue-in-cheek tale like "Love Story." For an album that introduced a songwriter as idiosyncratic as Newman, it's only appropriate that Nilsson's interpretations are every bit as original as the songs.

His clear intonation and sweet, high voice are more palatable than Randy's slurred, bluesy growl, but the wild thing is, these versions demand that the listeners surrender to Nilsson's own terms.

He's created gentle, intricate arrangements of tuneful yet clever songs, and as such, the album may be as much an acquired taste as Newman.

Once you've acquired that taste, this is as sweet as honey.