IS MCPHEE'S DESTINY TO BE THE NEXT IDOL? SHE HAD THE POWER, LOOKS AND SKILLS. BUT IS THAT ENOUGH?

Byline: FRED SHUSTER Music Writer

Kat has it by the tail -- but will she swing it?

The final battle royale in ``American Idol'' saw Katharine McPhee and Taylor Hicks refusing to give an inch.

The two hopefuls sang for the gold Tuesday in a final face-off before an expected 40 million voters who will decide whether a curvy Sherman Oaks belter can trump an Alabama soul shouter.

Tensions appeared high as judge Simon Cowell kicked off the show with some typically cynical advice: ``I would suggest the contestants pray that the other one forgets the words.''

But nobody forgot any lyrics or missed their cues. In fact, McPhee and Hicks seemed neck and neck throughout the show in which each reprised two songs from past shows and sang one new song. Kat was up first with ``Black Horse and the Cherry Tree.''

Judge Randy Jackson thought she handled it better than the first time around, while Paula Abdul said it was ``a fun opening.'' Simon Cowell said, ``Kat, I'll give that a good with a small g.''

Hicks countered with ``Living For the City'' and judges were far kinder. Jackson called it ``a hot one,'' Abdul said it was the ``way to open up the show.'' Cowell agreed it was a great show-opener, adding that Hicks' purple velvet dinner suit coat was ``the worst jacket I've ever seen in my life.''

McPhee's second tune was ``Over The Rainbow,'' which bowled over judges and fans last week. Jackson said she ``worked it out again,'' and Abdul went philosophical: ``You've made everyone proud, and every little girl proud who wants to dream and aspire to be you. Congratulations, you owned it up there.'' Cowell reprised his comments from last week:

``I truly believe this was your best performance of the competition so far.''

Hicks was up next with Elton John's ``Levon'' and reviews were mixed.

Jackson: ``It was a little pitchy for me.''

Abdul: ``I think what may be pitchy for you is the essence of who Taylor is.''

Cowell: ``I think you walked the first round. I think Katharine has taken the second round.''

McPhee's third and final song was also pegged to be her debut single, ``My Destiny,'' which drew so-so reviews from the panel. ``You look amazing, you sounded really good, I did not love the song,'' Jackson said. ``Listen that is not your fault, Katharine, because you are brilliant,'' Abdul answered. Cowell said she ``went from brilliant to quite good in one song.''

Hicks wrapped up with ``Do I Make You Proud,'' which Jackson said was ``a Taylor Hicks vehicle.'' Abdul agreed, and Cowell capped the judging with a rave: ``Assuming that I was right -- that the show was tied -- then you have just won `American Idol.'''

Don't bet on it. With talent this sharp, nobody knows which way ``Idol'' will go when the winner is announced in the two-hour season finale at 8 tonight on Fox-TV from the Kodak Theatre in Hollywood.

fred.shuster(at)dailynews.com

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2 photos

Photo:

(1 -- color) After Tuesday's final, local ``American Idol'' hopeful Katharine McPhee's chances remain up in the air. While her performance drew mixed reviews, Simon Cowell told her rival, Taylor Hicks, ``you have just won `American Idol.'''

(2) After gray-haired ``American Idol'' finalist Taylor Hicks finished his third song Tuesday night, judge Simon Cowell said, ``Assuming that I was right -- that the show was tied -- then you have just won `American Idol.'''

Kevork Djansezian/Associated Press