Last year, Withers no relation to soul singer Bill Withers earned a Tony nomination for her role in Broadway's The Color Purple. Now she's attempting to cross over from theater to R&B. ''Be With You,'' the first single from her debut CD, It Can Happen to Anyone, is a sleek and sexy groove that surpasses the album's dull mix of adult contemporary dance songs and ballads. Not unlike Jennifer Holliday and Heather Headley, Withers proves that gorgeous musical-theater voices don't always make gorgeous albums.

