It's easy to either like or dismiss this New York City synth-guitar-retro-pop trio. Grey Does Matter write tempting hooks, catchy melodies and medium-fi indie-pop songs.

That in itself is enough for some to never get close to this band's sophomore release, whereas those who understand the simple pleasures of Weezer, Fountains of Wayne and other hassle-free, radio-friendly fodder will bop happily to this material. This is a group that recognizes it's the carrot and not the stick that is important: incentive before end result.

Guitars are fuzzy and warm, keyboards have that '80s analog taste you can really sink your teeth into and tunes are just a half step away from pure power-pop nirvana. Grey Does Matter won't replace your aging Material Issue albums, but if the Rentals were/are on your top-10, stop reading this review and go out and get Grey Does Matter. Your brain will thank you.

Grade: B