ALL THE BEST COWBOYS HAVE CHINESE EYES PETER TOWNSHEND ATCO RECORDS Rated ***

As a follow-up to last year's LP, "Empty Glass," Pete Townshend's "All The Best Cowboys Have Chinese Eyes" lacks the vitality and honed edge of its predecessor.

"Chinese Eyes" has a completely different feel — not better or worse, just different.

Townshend dabbles in reggae ("Exquisitely Bored"), and, in "Uniforms," provides us the opportunity to march about the stereo.

Neither rhythm has been a mainstay of his writing.

The material on "Chinese Eyes" is typical Townshend. The man cannot deny his being the heart and soul of The Who.

His solo albums are becoming less extensions of Who music and more footnotes offering insights to the person that creates 90 percent of the band's output.

Townshend is in fine lyrical form.

"The Sea Refuses No River" is an impressive number.

Musically, it's as strong as anything he's written in the last few years and, even though the full meaning may have escaped me, the prose is gripping.

Hear Say

In "Slit Skirts," Townshend asks, "Romance, romance, why aren't we thinking up romance ... True heart romance?" He is seeking the answer to the tribulations of modern relationships.

"Communication" is a quickly paced tune with tongue tangling lyrics. Townshend sings and strums at a fever pitch.

The comic jewel on the album, "Exquisitely Bored," describes an outsider's view of the idyllic life in California.

"Kids shout from their pickup trucks, stoned on life and beer ... Pray TV looks like pay TV to me ... The peasants here are starving, they look like barrels out in space." This is a personal favorite.

"Chinese Eyes" lacks any punk-tinged material in the vein of "Jules And Jim" from Empty Glass. It evokes different feelings from the listener then its predecessor. There is more to think about here.

Townshend is one of the most important composers in rock today.

I don't know how important "Chinese Eyes" will be, but for now it would grace any turntable.