Artist: David Cross Album: 'It's Not Funny' Label: Sub Pop Web site: www.SubPop.com • More Reviews | More Music • Talk Music

The setup -- a harsh and crash attack on easy targets, "The Simple Life" girls Paris Hilton and Nicole Richie.

The callback -- a hoarse, whispery George W. Bush impression, a sound bite from which the comedian wants to retain next time he sees an ad for the reality show: "The terrorists hate our freedom."

The punchline: "You know what? I hate our freedom! Me, li'l ole me, I'm an American! I (expletive) hate it. That's all we've done with it?"

David Cross, the stand-up comic and current star of endangered sitcom "Arrested Development," is at his best when he's got specific targets of attack, whether they be fictional frumpy employees of Las Vegas' "New York, New York" casino just after Sept. 11, Bush at war or the lead singer of Creed, whom Cross attacks with a funny, straightforward true-life story he tells at the end of his new comedy disc, "It's Not Funny."

It's more focused than Cross' last album, "Shut Up, You ..." which felt overlong as a two-CD set. Cross still isn't afraid to throw out gasp-inducing lobs at abortion or religion, or to continue riffing on the after-effects of the 9/11 attacks. Like his contemporary Janeane Garofalo, Cross is seen by fans as an outsider comedian, trashing the typical polished stand-up comedy format in favor of a looser approach. At this he succeeds, with sharp observations and smart moments that belie Cross' sometimes slapdash delivery.

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