I've seen "Billy Elliot" on Broadway three times so far, and plan to see it even more times. At the risk of sounding like an obsessed fan, I have never seen a show that had such a magical mix of emotion, humor, innovation, creativity and talent.  What I like most about the CD is that with its mixture of dialogue as well as music, it transports me back to the show every time I listen to it.  While I think the CD is vastly enjoyable even if one hasn't seen the show, it is even better when you can re-create the scenes in your mind as you listen to the CD.