Broadway Voices, a New York City Gay Men's Chorus ensemble, followed up last year's enjoyable salute to Richard Maltby and David Shire, "I Want It All," when the group was still a quartet, with "What More Can I Say?," an eloquent, elegant and enthusiastic celebration of the songs of William Finn, on May 2 and 3 at the Laurie Beechman Theatre. Now 10 voices strong, those of Dan Baillie, Ben Coleman, Michael Connolly, Tim Howard, Sonelius Kendrick-Smith, Michael Morisi, Jim Vivyan, Seth Watsky, TJ Witham, and Phil Zipkin, directed by Adam West Hemmings and assisted by pianist Daniel Feyer, Broadway Voices regaled us, with intimacy and with flair, with songs of love and loss and life-changing events, from Finn's "In Trousers, "Falsettos" ("March of the Falsettos" and "Falsettoland"), "A New Brain," "The 25th Annual Putnam County Spelling Bee," and "Elegies: A Song Cycle," most written with James Lapine.

A stirring and heartfelt opening medley, consisting of "Heart & Music," essential ingredients to "make a song," from "Brain;" the title song from "Spelling Bee;" and a riotous "Five Queens in a Room Bitching," the ensemble's take on "Four Jews in a Room Bitching," from "Falsettos," with Dan wielding a wig and TJ clutching Tinky Winky, effectively whetted our appetites for the rest of the program. The singers endeared themselves to us as eager beavers, competing in the "Spelling Bee," in "The Rules;" "My Friend the Dictionary," Seth's solo; and "My Favorite Moment of the Bee," courtesy of Michael M.

Dan, Jim, TJ, and Michael C sang, with warmth, of "Making a Home" ("Falsettos"). When Phil misspelled "prepubescent," "Spelling Bee" contestants Ben, Seth and Sonelius bid him a fond "Goodbye," and Phil expansively, almost cheerfully, lamented the cause of his distraction, in "My Unfortunate Erection." Michael M shared another "Favorite Moment," and Michael C, assisted by Sonelius and Tim, moved us with an urgent message for his mother, whom he's missing, in "The I Love You Song" ("Spelling Bee").

Seth and Ben looked at the varied hand that life deals-love, AIDS-in a touching, but clear-eyed "What Would I Do?" ("Falsettos"). The full company harmonized most mellifluously in song of love "Infinite Joy" ("Elegies"). And TJ, in 'duet' with little Tinky Winky, looked frankly at his failings and fortes, in "I'm Not That Smart" ("Spelling Bee"). The guys made the best of family-related vicissitudes in a medley made up of a bubbly "Law of Genetics" ("Brain"); bouncy "Everyone Hates His Parents"-it's a law "that's in the Torah" ("Falsettos"); and Sonelius' forceful "Holding to the Ground" ("Falsettos"). Tim, Michael C, and Jim provided backups for Sonelius' next solo, "Set Those Sails" ("In Trousers"), and Ben's sweetly sung "I'd Rather Be Sailing" ("Brain"), with TJ.

In a pairing of contrasting songs from "Elegies," Dan fervently assured that he's dependable, in a gently rocking "Anytime (I Am There)," and Tim wistfully coped with loss of love, in "When the Earth Stopped Turning." In an intriguing blending of numbers, Phil zestily put the best face on a horserace that didn't turn out quite as expected, in "And They're Off" ("Brain"), while four of the others linked that loss to the outcome of the spelling bee, in "Woe Is Me." Sonelius affectionately issued "An Invitation to Sleep In My Arms" ("Brain") to Seth on the very night that an urgency to compose was calling him. Phil and Ben, and Dan and Jim, deeply affecting as the couples, looked at the circumstances that led to their becoming "Unlikely Lovers," through thick and through thin. The company moved on, in a priceless blending, to consider the sheer "Pandemonium" engendered both by watching the Bar Mitzvah boy do his damnedest, now and then, in "The Baseball Game" ("Falsettos"), and by Artistic Director Charles Beale purportedly drawing "cow" as a spelling word, while everyone else wrestled with words of impossible difficulty.

Tim sincerely declared his love in the show's title song, "What More Can I Say?" ("Falsettos"); Michael M sang Broadway Voices' acknowledgments to the tune of "My Favorite Moment;" and the company saw us off with encores of "Heart & Music" and "Goodbye."

At this writing, one more performance of "What More Can I Say?" remains, on May 3 at 9:30 p.m., at the Beechman, 407 West 42nd Street, (212)695-6909, and composer Finn's presence is expected. The cover charge is $20 and there is a $15 food/beverage minimum per person.