Dressed in a Vera Wang gown, in front of an emerald green curtain, accompanied by a string quartet, Broadway diva Patti LuPone (Evita) stages the one-woman show Matters of the Heart, which is somewhere between a concert and a recital. It's an oddly muted setting for LuPone, who's known for her fierce presence and boisterous voice. LuPone is intent on striking a Streisand-cum-Madonna-like pose of new gentility. But she's overly corseted. The night lacks even the illusion of spontaneity. Still, her big notes carry a thrill. And her repertoire dares to break from the Broadway songbook. The highlight: a surprisingly moving ''Alone Again (Naturally).'' B-


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