How many performers could call a release Timeless and have it be an understatement? How many singers could record an album precisely as last century gave way to a new Millennium and not be upstaged by Father Time? Only one --Barbra Streisand. Staged last New Year's at the MGM Grand in Las Vegas, Timeless- Live In Concert is the Mega-Diva's fifth live recording in as many decades. Here, the Greatest Star has concocted a musical spectacular based on her amazing life and accomplishments that even includes reenactments of pivotal moments in the superstar's development. Divided into two euphonious acts and conducted by Marvin Hamlisch, this two-disc, 37 track lovefest is smashing on all levels. At 58, Streisand's voice continues to amaze with undiminished power and precision as well as her awesome ability to bring vibrant three-dimensional life to her repertoire. Signature tunes "Cry Me A River," "Lover, Come Back To Me," "People" and "The Way We Were" shine alongside cult classics like "Miss Marmelstein," from Streisand's first Broadway show, 1962's "I Can Get It For You Wholesale" a stinging version of Harold Arlen's "A Sleepin' Bee" and an "Alfie" that outclasses the star's 1969 original. The former Empress of Erasmus Hall also counts down the new century, muses on technology ("The Clicker Blues") and offers a knockout "The Main Event." If Streisand makes good on her promise to retire from live performance, we should be particularly grateful for Timeless, as it's nigh impossible that the standards set over her long and legendary career will ever be surpassed.