It's Christmas morning, the house is strewn with wrapping paper, and I'm sitting here listening to this CD with a smile on my face and tears in my eyes. Ignore the reviewers who complain about the quality of the songs on this CD, or question the nature of the covers. This tribute CD captures the *spirit* of Elliott Smith, and that's what's important. Not every cover is perfect, not every cover is revolutionary, but I've been an Elliott fan for a huge portion of my life, and saw him play live more times than I can count, and I think this album does him justice. Elliott Smith played random cover songs at every show I ever saw him perform, and so it seems more than fitting that his music should be covered by others. Moreover, Elliott Smith was *funny*--he told jokes, he talked to the audience, he even let them choose which songs he played. Some of these covers are playful, and rightfully so. Elliott may not have led the happiest life, but he still had his moments of lightness and playfulness, and in my personal opinion, he appreciated the shared nature of music. There aren't many art forms that allow artists to pay tribute to their idols and peers by creating their own versions of pieces they have loved. Writers can't "cover" each other, and neither can painters. You may not like the way these songs are arranged, but how can any true Elliott Smith fan not appreciate the spirit in which they were made? I couldn't be happier to own this.