"I'll Never Say Goodbye" is just so thrilling ... reminds me of "As If We Never Said Goodbye" from Webber's Sunset Boulevard. Barbra's voice remains unique and exquisite. There are moments on "The Same Hello, The Same Goodbye" that are passionate and beautiful beyond words. When a singer and a song merge perfectly as on this song the sensation of it is magical. Finally all of the songs a wonderful but the most touching is the title track "What Matters Most." It's like Barbra is telling her fans how special it has been to sing for them ... I know it's supposed to be a love song to her man but we Barbra fans are so emotionally vested in her music that we often do take them to heart. Barbra ... thank you again for giving your fans yet another collection of musical moments and memories to treasure.