William Finn"s career in the musical theater is pretty remarkable considering that he doesn"t write traditional show tunes--much less traditional shows. But Finn has a gift for catchy melodies and his emotionally engaging work has a way of intimately connecting with audiences (during the initial run of Elegies, hardened New Yorkers could be seen trying to hide their tears). Though no storyline links these songs, they are united by the underlining idea of loss; in turn funny, tender, witty, biting and quietly devastating, they form a unified tapestry. Musically, Finn can turn out perky little numbers and powerful ballads--"Anytime (I Am There)" could conceivably be a hit if some contemporary pop diva did it. Led by Betty Buckley and Carolee Carmello, the cast is completely in sync with the material. Some of the narrative-heavy pieces recall Michel Legrand"s sung-through work (and there are Legrand-like flourishes on "Monica & Mark"), but in the end Finn is very much his own man: There"s nobody quite like him in the American musical-theater world, and Elegies just brings more evidence of that. --Elisabeth Vincentelli