It's the most noticeable when Finn goes for the falsetto. Like his father, he is perhaps at his most affecting when hovering in the lush surroundings of his upper register. In many of these moments, however, he takes a few long-legged steps away from the family legacy and stands firmly in Elliott Smith territory - highest praise intended, of course, and not an accusation of being derivative or overly beholden at all. Finn tends to explore more brooding, yearning sonic territory than his father, frequently recalling Smith in his use of wounded hushes and delicate whispers.

I'll Be Lightning kicks off with the bubbly-bass-powered "Better to Be," a deceptively playful-sounding number buoyed by its tippy-toed cries of "bottle it up, bottle it up." It's when the song switches gears into its slowed-by-half shuffle, however, that Finn pulls back the shiny exterior to reveal the bittersweet core. "Girl you seem so nice / I'll be gone by morning time / baby, baby I'll be gone," he confesses in brittle-boy tones while a broken falsetto licks its wounds in the background. It's a gorgeous opener, echoing elements of both Smith and the Magic Numbers.

Like the Magic Numbers and much of Smith's later work, Finn seems to be working with a production style best described as "mid-fi". While hardly of the weakly-miked, tape-hissing nature associated with lo-fi recordings, the disc doesn't really land in the lavish-budget, full-production camp. What we have here is a rich, evocative collection of songs which spill from speakers in brilliant swathes of colors, but still hold true to the guiding principle of "press record and play" associated with home recordings.

The start of track two on the album, "Second Chance," for example, makes fine use of a rudimentary clicking rhythm and minimal guitar lines, along with simple suspended keyboard notes, while Finn's aching delivery has been pushed to the front of the mix to foster a slightly troubling sense of intimacy. "Remember me? I honestly don't remember who you are," he laments - sounding much like his father in the process - before the stark restraint gives way to the release of clattering drum fills and a loping bass line. It's a fascinating five-minute journey.

"Gather to the Chapel" - its gentle commands of the titular phrase hoisted skyward by lovely mellotron murmurs - wouldn't feel out of place on Smith's XO or Figure 8 (Dreamworks), thanks to wistful phrasing and a palpable air of melancholia. With its broken-angel choir of haunting falsettos and world-weary cries of "try to get some rest / try to get some sleep," the largely a cappella "Lullaby" is a little-brother counterpart to the heartbreaking melodies of Robert Wyatt, packing enormous emotional heft within its mere two minutes.

The highlight of I'll Be Lightning arrives with "Wise Man," a stunningly arranged slice of shimmering acoustic loveliness that recalls both Smith and the work of his father while still coming across as the work of a singular talent. Boasting some of the CD's most captivating imagery, the song also offers my favorite lyric: "He's a coloring-in book that's been all colored in." On paper, it might not seem like much, but administered over an insistent, drama-portending acoustic-chug such as this, it makes for a fantastic lingering image. Once the tune at last gives way to a swaying crowd of overdubbed Liams bracing itself against crashing-wave percussion and bloody-fingered guitar strumming, the prospect of resisting such high-tension release is tough to imagine. But hey, why fight it when you can feel it?

Liam Finn will carefully, methodically break hearts into a million little pieces this Friday, March 7, at Bottom of the Hill, 1233 17th St., SF. Opening for Finn: the Federalists and the Parish. Show begins at 10 p.m. Tickets are $10.