Yes, Matt Costa plays the acoustic guitar and sings and released his debut record, Songs We Sing, on Brushfire Records. But when label-mates Jack Johnson, ALO, and G Love were surfing or smoking, Costa, it seems, was busy studying the Beatles, the Beach Boys (see "Oh Dear") and Paul Simon. This isn't to say his songs are complicated in comparison; rather, Costa knows exactly what each song needs, and he writes with an acute sense of melody that weaves its way into each different style, from the simple sing-along of "Sunshine" and "Yellow Taxi," to the gorgeously burning blues-stomp of "Ballad of Miss Kate." Costa plays all the instruments himself as well, but you're left asking not "How can one person do all this?" but "Why can't anyone else?"

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