I haven't bought near as many discs as usual this year, but the top 
three on my list would be (in no particular order):

 'Eric' - David Grahame
  This one just gets better with each listen. There is nary a dud in the 
bunch, and if you're a early/mid seventies McCartney fan (along with 
Badfinger, Byrds and CSN&Y), you'll love this one. His best yet.

 'Liars' - Todd Rundgren
  A truly inspired piece of work that works best as a whole. This is 
Todd's AWATS for the new millenium. I honestly didn't think Todd had it 
in him anymore. I was wrong.

 'Everyone is Here' - The Finn Brothers
  Top-notch songwriting from these seasoned veterans of the pop scene. 
In a perfect world 'Anything Could Happen' would be song of the year. 
Again, nary a dud in the bunch.

 - Billy