HEAR TODAY THE DEPTHS OF SOUL.

Byline: Fred Shuster Music Writer

Now that there's a second generation of music buyers with few opportunities to appreciate how real r&b rhythm sections once worked together, archival sets of the really good stuff are more valuable than ever.

The best such compilations are put together in the U.K., where regard for genres long abandoned in the U.S., including soul, funk, blues and jazz, remains high.

Just in time for the holidays is one of the most delightful funk and soul anthologies produced anywhere -- ``What It Is! Funky Soul and Rare Grooves (1967-1977)'' (Rhino; $64.98) -- a four-disc, 91-track box assembled in the heart of a Soulsville called Burbank from the treasure-filled vaults of Atlantic, Atco and Warner Bros. Records.

The project, taking in gems from Claudia Lennear, the Watts 103rd St. Rhythm Band, Eugene McDaniels, Baby Huey & the Baby Sitters, Allen Toussaint, King Curtis, LaBelle, Eddie Hazel, Earth, Wind & Fire, Cornell Dupree, Lulu, Wilson Pickett, Malo, the Meters, Little Sister and many more, offers a shadow history of r&b, pulling together rare sides from well-known artists and definitive grooves from the lesser known but equally gifted.

To put groove in pocket, we reached Matt Abels, who co-produced with Mason Williams.

Q: Where did you find all this stuff?

A: A lot of it came from this guy in the U.K. who collects American soul and funk from the '60s and '70s. Some of the tracks are so rare that there were no source tapes, so we had to remaster from the original one-off vinyl singles. A lot of this stuff was recorded in tiny rundown studios with beat-up equipment and bad microphones and released only regionally. Many of these people recorded once and then moved to bigger labels or disappeared completely. But their music survives.

Q: Amazing finds?

A: Cyril Neville's ``Gossip.'' We had no source tape for it, just the 1970 single on Josie, and the Meters really shine here. In fact, the Meters are all over this box set, backing up all kinds of people. This cut shows them at their best. They had this deep, swampy syncopation you can't get anywhere else. One of the funkiest things we found. In a class of its own.

Here's a sample of other new releases in stores this week

Beck Hansen ponders the future in ``The Information'' (Interscope; $17.99).

Three years and two departed bandmates later, Evanescence returns with ``The Open Door'' (Wind-Up; $18.98).

``It Just Comes Natural'' (MCA; $13.98) for George Strait, country music's all-time No. 1 hitmaker.

There's no Basie on ``Ray Sings, Basie Swings'' (Concord, $18.98), but the Count's band backs up the late Charles.

Las Vegas new-wavers the Killers' new album, ``Sam's Town'' (Island; $13.98) is named for an off-Strip casino.

Also in stores

``Before Me,'' Gladys Knight (Verve; $18.98)

``Diva: The Singles Collection,'' Sarah Brightman (Angel; $18.98)

``Under the Skin,'' Lindsey Buckingham (WEA; $18.98)

``Supply and Demand,'' Amos Lee (Blue Note; $18.98)

``Shine On,'' Jet (Atlantic; $18.98)

``The Crane Wife,'' the Decemberists (Capitol; $18.98)

``Friendly Fire,'' Sean Lennon (Capitol; $22.98)

``The Makings of Me,'' Monica (J; $18.98)

``Boys and Girls in America,'' the Hold Steady (Vagrant; $13.98)

``Chris Young,'' Chris Young (RCA; $12.98)

``The Evolution of Robin Thicke,'' Robin Thicke (Interscope; $9.98)

``Serenada Schizophrana,'' Danny Elfman (Sony; $18.98)

``Mirrorball: The Complete Concert,'' Sarah McLachlan (Sony Legacy; $24.98)

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