DEFYING DESCRIPTION; WHAT KIND OF MUSIC DOES ELLIOTT SMITH PLAY? WHO CARES? HIS LOS ANGELES SHOWS ARE SOLD OUT.

Byline: Rob Lowman Entertainment Editor

Reading the press on Elliott Smith can be confusing.

First, you'd think he was the second coming of the Beatles, Simon and Garfunkel, the Beach Boys and God know who else by the raves he's gotten from critics. But it's hard to see how Smith can be all of that as diverse as those groups were. It's like he's some kind of blip in the time continuum, a '60s sensibility that has somehow landed in the 21st century.

``People bring up these old melodic records with me,'' says the 30-year-old singer/songwriter. ``Maybe because that hasn't been a lot of melodic rock for a while. I don't know.''

Second, there's that idea of him being this pale, morose artist, the man who played his Oscar nominated song ``Miss Misery'' from ``Good Will Hunting'' at the ceremony in 1998, appearing on stage alongside superstars Trisha Yearwood and eventual winner Celine Dion and looking miserable doing so. (Hey, wouldn't you?)

``That image of me - the only people that really buy into it are journalists,'' says Smith, whose shows tonight and Thursday at the Palace in Hollywood are sold out. ``They go with the cliche. They don't really care if it fits or not.''

As you talk to Smith - who was on the phone from Vancouver - it's clear that he's tired of hearing the same references.

``It's always kind of ridiculous to compare what somebody's doing with records made 30 years ago with only a very passing resemblance,'' says Smith. You can almost hear the shrug in his voice as he adds, ``Comparisons don't take up very much space. I guess that's their appeal.''

In defense of the press, it's not easy describing Smith's music, which is part of its appeal. Though he started playing piano at age 10, the songs are guitar-based for the most part, and Smith plays many of the instruments on his albums. Like those '60s bands, you can hear plenty of harmony and melody, but there the comparisons stop.

It's not that the Texas-born Smith is unaware of those groups (at a May 5 concert in Dallas he played George Harrison's ``I, Me, Mine'' during the encore) as well as other more obscure bands like the Left Bank, Zombies or the legendary but little heard Big Star with Alex Chilton; it's just, as he mentions a couple of times, he likes flamenco music, too.

The point Smith seems to be making is that his influences flow from all sorts of sources. ``I read a lot,'' he says. ``There are times that energizes me more than (music). If you're doing one thing a lot of the time, you need to do something else and not get locked into a world that's strictly music. There's all kind of creative things to pay attention to.''

And Smith, who goes on a world tour next, is also known for his wry lyrics. ``It's all about taking the easy way out for you/I suppose/There's no escape for you except in someone else,'' go the lyrics to Smith's ``Easy Way Out'' from his new album, ``Figure 8'' (Dreamworks). You wonder if he's talking about journalists, but probably not.

Smith says his he doesn't think lyrics are suppose to be a speech, but describes them as more like little movies that leave room for the imagination. And even if, as he says, ``I'm not necessarily that great at taking it about,'' it's probably the best description yet of his music.

Listen to the ditty ``In the Lost and Found (Honky Bach),'' which starts out with a tinkly piano yet is soon enveloped in harmonies, strings, a solid bass run. But the song never loses its sprightly pop feel while transporting the listener to a feel-good place, even if Smith pleads ``don't go home, Angelina'' and later sings ``I'm alone, that's OK, I don't mind, most of the time, I don't feel afraid to die.''

And this ambiguity - as delicious as it might be creatively - likely keeps Smith from getting the airplay he deserves, since his music doesn't fit neatly into radio stations' formats. His albums, though, sell respectably - his previous one, ``XO,'' sold more than 150,000 copies. Still he doesn't seem too worried about being a superstar.

``There's some stuff that seems to have to be done in order to be really popular that's kind of distasteful,'' he says. ``But I'm trying to make interesting music if I can. I didn't start doing it so that I could strut around and be some sort of celebrity or anything.''

But others who have taken the same road have found themselves dropped from their labels, who ultimately are bottom-line oriented. So does Smith worry about the same thing happening?

``I feel lucky. I hope that things go well, but that's not the bottom line,'' say Smith. ``To me, that's something closer to fate than something I can control. I mean, it is my livelihood right now, but I was doing it before it was my livelihood. And if it can't be my livelihood, then I'll keep doing it when it's not my livelihood.''

So for now, as he says, Smith will make his music and step out of the way - and go on the road to play it for his fans.

Watching him at that Dallas concert (you can access it at www.elliottsmith.net) reveals a straight-ahead performance. There's little chatter between songs, mostly to respond to the ``I love you, Elliotts'' that come from the audience with an ``I love you, too.'' But from time to time you can see a smile creep across the face of Smith, who says he enjoys playing for his fans.

When asked about why he doesn't talk more, his response reflects his style: ``I think playing songs for people is interacting quite a bit.''

THE FACTS

--Who: Elliott Smith.

--Where: Palace, 1735 N. Vine St., Hollywood.

--When: 8 tonight and Thursday.

--Tickets: Sold out, try brokers.

CAPTION(S):

photo, box

Photo: Elliott Smith sang a song of his at the Oscars and was typecast by the media as an introverted, uncomfortable performer.

Box: THE FACTS (see text)