Young Tries a Little Tenderness : NEIL YOUNG “Harvest Moon”, <i> Reprise</i> * * * *

Neil Young vowed five years ago, in a song that appears on record here for the first time, that one of these days he’s going to sit down and write a long letter to all the good friends he’s known.

“One of these days . . . ,” he declares in the song. “And it won’t be long.”

In many ways, this tender, caressing album serves as that letter.

Reunited with musicians (including backup vocalists Linda Ronstadt and James Taylor) and acoustic textures showcased 20 years ago on his celebrated “Harvest” collection, Young delivers one of the warmest and most personal recordings of his career.

There are moments of social commentary, but the heart of the album centers on the gentle moments of intimate reflection. Typical of his most delicate works over the years, there are cleansing and therapeutic currents running through the album.

In “From Hank to Hendrix,” Young speaks about reassessing one’s ideals and dreams in a way that--as in many of his most absorbing songs--can be viewed on several levels. Here, for instance, he could be talking about his generation, the cleansing power of music or a loved one:

I always expected

That you would see me through

I never believed in much

But I believed in you

Later in the song, Young wonders how much of the old idealism remains:

Can we get it together

Can we still stand side by side

Can we make it last

Like a musical ride?

Elsewhere on the album, Young moves eloquently from songs as serious as the wistful title track, a reaffirmation of one’s love, to one as playful as the banjo-spiked “Old King,” a tip of the hat to a favorite dog.

But two of the most affecting tracks are “Such a Woman,” an expression of devotion that recalls the almost desperate intensity of John Lennon’s early solo albums, and “Dreamin’ Man,” a gently woven piece of self-inventory that begins:

I’m a dreamin’ man

Yes, that’s my problem

Yet it’s the dreamer in Young that keeps his artistry so alive and so vital--and rarely have those qualities shone more brightly than in this “Harvest Moon.”