It"s been 14 years since Steely Dan co-founder Walter Becker"s last (and first) solo album was released. Now, at long last, the wait is finally over for the second. Circus Money finds Becker"s sardonic sensibility completely intact and each of the album"s songs, inflected with jazz, reggae, and rock phrasing, is a masterpiece of musical understatement and lyrical nuance.