POP MUSIC : ALEXANDER O’NEAL “All True Man” <i> Tabu/Epic</i> **

There are two male singers at the top of the R&B; genre. One is plush, silky Luther Vandross. The other is O’Neal, the only true choice for lovers of the gruff ‘n’ tough school of soul. The trouble is, you can’t always bank on O’Neal’s being matched with songs that do him justice. Teamed with producers/writers Jimmy Jam and Terry Lewis, he cut one great album: 1987’s “Hearsay,” on which he seemed ready to bump Vandross out of the running as R&B;’s most commanding male vocalist.

His labelmate Cherrelle was the ideal counterpoint for O’Neal on past singles like “Saturday Love” and “Never Knew Love Like This,” her softness smoothing his rough edges and making him seem like a warmer guy. She’s not featured on this album, but that’s not what’s disappointing about it. The letdown is that with the exception of “Somebody (Changed Your Mind),” a song on which he blames his woman’s waning affections on everything from hearsay to Oprah Winfrey, nothing here does anything to further O’Neal’s reputation as a soul singer of distinction.

Albums are rated on a scale of one star (poor) to five (a classic).