Brian Wilson says he doesn't really need to cover someone else's material. But if he's going to, it may as well be one of the best. The Beach Boys mastermind's dip into the world of George & Ira Gershwin is a love's labor that makes plenty of sense and opens up at least a few of the tunes to illuminating interpretations. The star attractions, of course, are a pair of songs that Wilson and band member Scott Bennett finished from the Gershwin vaults: "The Like in I Love You"-an outtake from the 1924 musical "Lady, Be Good!"-is supple and shimmering, and "Nothing but Love," which dates back to 1929, is treated as a cheerful, guitar-driven rocker whose observation that "the only thing timeless is love" finds the common ground between the Gershwin and Wilson aesthetic. Wilson and company also rock up "I Got Rhythm," lend a doo-wop air to "I've Got a Crush on You," add samba flavor to " 'S Wonderful" and make "They Can't Take That Away From Me" sound like a kissin' cousin to "California Girls." And Wilson's layered, a cappella renditions of "Rhapsody in Blue" are brief but sublime. It's wonderful, indeed.