Being a big Billie Holiday fan, I admit to listening to this CD with some skepticism.  There have been many Billie tribute CD's over the years, few ever equalling her soulfulness and artistry, but after listening to this CD, Etta really opens my eyes and ears.  I wouldn't expect someone primarily known as a soul-R&B singer to nail down these songs in an entirely new blues-soul context yet retaining its jazz structure.  She doesn't really have Billie's fragility of phrasing, but shows the same X factor of emotional and gut-wrenching elements in her interpretations, though on a grander scale.  She adds some of her ever-present feistiness as well, which of course Billie never had, but it never detracts from the jazz feel of this CD.  Feistiness is, after all, what makes her Etta James.  She shows remarkable restraint when she needs to be in this jazz context.  Congrats to a brave Etta in tackling these songs so identified with Billie.  You pulled it off, girl!