Elvis Costello in Southern twang.

Sounds reasonably absurd, doesn't it? Enter the V-Roys, perhaps the first band you could label "mod country," in addition to being the first group signed to Steve Earle's E-Squared label.

Guys in ties singing songs about beer, cigarettes and the road - that's the essence of this quartet's debut. "Just Add Ice," in stores Aug. 27. Produced by Earle and Ray Kennedy (Lucinda Williams, Earle), the album is a loose, rousing, spirited effort that has equal parts gritty playing and wonderfully weary songwriting. Son Volt comparisons aren't off base, but they don't include the group's cool swagger or its penchant for recreating early Costello aloofness and quick, catchy pop.

Such unique twists can be heard in songs like "No Regrets" or "Sooner or Later," in which Mike Harrison shines as a semi-cocky, semi-tender vocalist. Attitude and heart are essential elements here. And listen to "Around You" or "Wind Down," for instance, and you'll hear a truly exciting rock band with a fair amount of originality.

But, truth be told. It's not the V-Roys' intriguing strut or inventive mixtures that are most exciting. Rather, it's when the group is covering old and all too-familiar ground that they really shine, reviving what was loved In the first place. Barroom ballads like "Pounding Heart" and "Goodnight Loser" are perfect - stirring and beautiful - while the climac tic "What's She Found," an echo of "Copperhead Road," shows the connection Earle found with the band. When it's this good, though, who cares what it's made of?

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