Here's the deal: think Grandaddy jamming with The Flaming Lips on a space station orbiting Solaris - the planet where dreams become reality. 'A Whisper And A Sigh' is that magical, really. Matters' tales of spotting fairies in gardens and of strange beasts with no distinguishing features and, more importantly, no bones ('Bones') may smack of an artist losing himself on flights of substantial fancy, but his delivery is never less than sincere. Heck, if he told me that he'd seen fairies in my garden I'd believe him; there's real authority here. The rising and falling keys (and accompanying xylophone) that litter the record are reminiscent of 'The Software Slump'-era Grandaddy, only this is better. Possibly. Truth is I don't know how to rate this accurately against other records - 'A Whisper And A Sigh' is a truly enchanting album that renders everything else in the world obselete for its duration. Fantastic.