The Beatles

The Beatles = greatest rock band of all time. You don't need to trash other recording artists (even if they kinda deserve it) in order to recognize this.
Masters of a polished, melodic, harmonic, often trippy/psychedelic sound.
Developed into highly-artistic concepts in their later years
Many other rock bands are great in their own ways (I particularly like Led Zeppelin's sound as well), and other genres have their own accomplishments, but there will be another one like the Fab Four.

Sgt. Peper wasn't even The Beatles ' only Great Art, and pretty much all of the songs from all of the albums are amazing anyways.

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Lady Gaga

Okay, maybe she isn't the second coming of $legend; however, she seems to be doing a darn fine job so far of building her own. I really have not seen/experienced anything quite like this, however much great(er) music I've listened to. I'm not the stereotypical Gaga fan type.

Even if the music was to be taken simply as pop, it seems especially well-constructed as such. Perhaps this an example of what 'pop music' could be, but unfortunately ha$n't been. However, while definitely a pop star, it should seem clear that she is far more than just another pop star. There's more than meets the eye. In some ways, she seems like a rock star who just makes pop music.

Talented? Yes, clearly. Live-performance videos testify to this, especially her acoustic songs and the acoustic arrangements of the pop hits.
Her style is far-out, but it's _hers_. Some don't get it. Some do.
The show/spectacle is brilliant, the songs _hers_, the personage intriguing

She's beautiful, including but certainly not limited to the obvious sense of that word.
Boring is the last thing Gaga is.

The hermaphrodite rumors are submoronic; I shall not elaborate on that issue any further.

At an NYU talent show in 2005, it was said of the performance of Stefani Germanotta Lady Gaga's birth name, "Watch out, Norah Jones." Five years later, who'd have thought that would become "Watch out, Madonna."

At the 2009 VMAs (9/13), she performed her hit Paparazzi to a brilliant stage production.

On 10/12, she gave a quite effective cover of one of the classics (Imagine) at a benefit event.

At the December 2009 Royal Variety Performance, it was indicated that the new pop queen is even getting the attention of real queens. :P

On 2010.01.31, she opened the Grammy awards telecast via a duet with none other than Sir Elton John.

And it only seems to be getting bigger & better.

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