**** Defining "soul" music is not "simple" these days. You got the mainstream "R & B", the Retro-Soul, the Deep Soul, the Soul/Blues, Memphis Soul, Country Soul, Uptown Soul, Philly Soul, Neo-Soul, Northern Soul, Southern Soul and on and on. Yes, some of these styles are different- and some are the same with different names but only a pedantic critic forced to write a review need worry about it! D'oh! So in what category can we put this new Vick Allen effort? Actually, all of the above to play it safe or..."Simply Soul" (now I get it). Blessed with an exceptional voice somewhere between Al Green and Robert Tillman, Allen's star has been on the rise following 2003's successful "Old School...New Flava" which spawned the Chitlin' hits "Clean House" & "I Better Walk Away". This is now his third album and he commands the mic like a trusty veteran, serenading your ears with smooth bedroom balladry like "I Wanna Do Something Freaky To You" (Leon Haywood) & "Lady Of Magic". The latter features some great harmonies mostly by Allen himself. While heavy on slow jams and midtempo creepers ("Why Don't You", "Creepin' Ain't Easy"), it offers "I'm Giving It Up", a fine Southern Soul bobber with a creamy refrain and sugary synths. Hitsville. For good measure he also throws down a convincing cover of ZZ Hill's bluesy "Who You Been Giving It To". Hit maker Rich Cason is behind the sole dancer "Funky Line" which will ignite dance floors everywhere. And if that isn't enough to reel you in Mr. Willie Clayton and Omar Cunningham join Allen for "I'm So Sorry". Now, that's some seriously sweet soul singing (and a hit n' a half for sure). Allen produced this record (sans the Rich Cason tracks) and even penned three tunes, including the inspirational encore "Lord, You've Been Good To Me", and it's simply terrific.