Mitch Benn finishes his national tour, but if you can't be there you can still hear him on his latest album. Too Late To Cancel is Benn's third CD, and the first with his new three- piece band, Mitch Benn And The Distractions. A lot of musical comedy isn't particularly musical (or even particularly comical, for that matter), yet Benn manages to do both - often at the same time. He lampoons every musical genre, from rap to disco, from country and western to heavy metal, and his spoofs of specific bands are even more amusing. He rattles off deft lampoons of all the usual suspects, from David Bowie to Elvis Presley, but while plenty of musical comics can send up particular singing styles, not many can do such perfect parodies of particular groups, such as the Smiths, the Doors, the Beatles or U2. The obvious comparison is with Bill Bailey, but the best stuff on this CD is reminiscent of the brilliant Neil Innes.