The first three tracks on Marc Cohn's debut album the gospel-tinged top 20 single ''Walking in Memphis,'' the subtly chugging rocker ''Ghost Train,'' and the snazzy '50s homage ''Silver Thunderbird'' show so much musical flair that if the album stopped there he'd easily be the most appealing pop singer-songwriter to hit the faded-Levi's circuit since Bruce Hornsby. But with more eloquent types like Van Morrison and James Taylor apparently in his sights, Cohn soon shifts into a more self- conscious poet-balladeer mode on Marc Cohn, full of sensitive piano backgrounds, lyrics that bring up existential questions only to dispatch them with a disarming shrug, and an automotive metaphor or two (''Baby maybe that's all/We really are/Strangers in a car''). Then come the relationship songs ''True Companion,'' ''Perfect Love,'' ''Dig Down Deep'' that are by and large as grimly earnest as their titles. Musically, he's got an attractively light touch; over time, hopefully, he'll develop the lyrics to match. B-


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