CMA HAS ITS FINAL NIGHT IN NASHVILLE.

Byline: Fred Shuster Staff Writer

Country music's sales are down, Nashville's biggest night out is moving to Manhattan, and a good ol' boy has cut a Top 10 pop hit with a rap star. Ain't that enough to make your brown eyes blue?

Actually, even as purists grumble about Nelly's smash single ``Over and Over,'' featuring country crooner Tim McGraw doing his trademark blend of singing and talking, others say the novelty item only helps the cause.

Either way, it's a great stage-setter for tonight's 38th annual Country Music Association Awards, a three-hour gala broadcast on CBS from the Grand Ole Opry House in Nashville. McGraw opens the show; Alan Jackson leads the nominees with seven bids including entertainer of the year.

Last year, country was the fourth-most-popular music genre with 69.3 million albums sold, down from about 77 million in 2002. Heavy metal, for heaven's sake, outsold the stuff.

``Country tends to stay fairly consistent, really,'' counters Scott Lindy, director of country programming for Sirius Satellite Radio's six country channels. ``The fact that the numbers may be down is more a reflection of the economy and how music is being purchased today. Country music itself has never been more healthy. Look at the wide spectrum of artists.''

Tonight's CMA Awards certainly reflect that diversity, taking in everyone from longtime superstars Brooks & Dunn and Shania Twain to acclaimed up-and-comers Gretchen Wilson and Rascal Flatts. Brooks & Dunn, incidentally, take over hosting duties from Vince Gill.

But the most closely watched race is the Horizon Award, honoring the year's most promising newcomers: Dierks Bentley, Big & Rich, Julie Roberts, Josh Turner and Wilson. Other memorable moments promise to include duets featuring Brad Paisley and Alison Krauss; Jackson and Patty Loveless; and Willie Nelson and Faith Hill during Kris Kristofferson's Country Music Hall of Fame induction.

Expect some jokes about the Nelly/McGraw pairing.

``It's a complete freak of nature,'' says Kevin Carter, pop radio editor at Radio & Records trade magazine. ``It took a lot of guts for Nelly to feature McGraw. But before radio got so compartmentalized and niche-programmed, nobody would've batted an eyelash. Now it seems like a big deal - even though it doesn't sound at all like a country record.''

Lindy explains that since country ``is such a heartfelt style of music and the people who make it are very protective of it,'' there is some disdain for unexpected pairings, even though few eyebrows were raised when Norah Jones dueted with Dolly Parton at last year's ceremony. ``The Nelly song isn't designed for the country audience.''

And if that wasn't enough to make you reach for a shot of Hank with a Merle back, the CMA Awards has announced the '05 show will take place at New York's Madison Square Garden, a move that's expected to give the Big Apple a $30 million boost. It's the first time the event will be held outside Nashville.

``Make no mistake, we are not leaving our traditional home behind,'' said Kix Brooks, half of multiplatinum duo Brooks & Dunn and president of CMA's board of directors. ``We are taking Nashville with us.''

It's not as jarring as it seems. Despite not having a country radio station in the heart of Manhattan, the music is as popular there as elsewhere. Just ask anyone who saw Garth Brooks in Central Park in 1997, an event that drew the largest audience in Central Park history.

``Anyone that has exposure to country music finds something to enjoy in it,'' Lindy said. ``The key is getting people to hear it at a young age, but it's also a format people grow into and fall in love with in their 30s.''

Fred Shuster, [phone]

fred.shuster(at)dailynews.com

COUNTRY MUSIC ASSOCIATION AWARDS

Where: CBS (Channel 2).

When: 8 tonight.