If you think all covers albums are created equally as easy-money schemes for artistically bankrupt singers get a load of Under the Covers. Dwight Yoakam does the Kinks' ''Tired of Waiting for You'' as big-band Western swing, the Clash's ''Train in Vain'' as honky-tonk blues, and Jimmy Webb's ''Wichita Lineman'' as a drummed-up rush job (whoa, Dwight). Inspired as hell and absolutely out of control. B


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