THE WHO  The Who Reunite Again For New Tour, Possible Album

The Who, once declared the loudest band in rock 'n' roll, are in the early stages of making their first studio album since 1982, according to singer Roger Daltrey.

Since their ''farewell'' tour of North America, Daltrey, 55, guitarist Pete Townshend, 54, and bass player John Entwistle, 55, have reunited and toured a few times, but never laid down new tracks.

Best known for the nihilistic 1965 anthem ``My Generation'' with its ``hope I die before I get old'' line, The Who are now rehearsing for five charity concerts in the United States, beginning on Oct. 29 in Las Vegas.

It is envisaged that these shows will be the springboard for a new album and a full-scale tour, their first since they played the United States and Europe in 1996 and 1997 to perform Townshend's ``Quadrophenia'' rock opera.

``We're attempting to make a new album,'' Daltrey told Reuters in a recent interview. ``We can't say we're definitely going to make a new album because if it turns out to be rubbish we won't release it.''

Townshend, the group's musical force, is busy writing songs, while Daltrey is working on new material with an outside collaborator, Gerard McMahon. Daltrey said it was too early to talk about the sound or content of the putative album, but he hoped it could be finished by April 2000, released in May and supported with a summer tour of arenas, theaters and even small clubs.

For fans who cannot wait that long, there is good news. The group's MCA Records label, which will get first option on the new songs, is scheduled to issue an album of previously unreleased live BBC recordings around Christmas, Daltrey said.

The Who have had their own troubles since forming in London in 1964, including a combative relationship between Daltrey and Townshend, and losing original drummer Keith Moon to an accidental overdose of pills in 1978. But Daltrey says everyone has learned to get along.

``We've still got our different opinions, but we can now articulate them to each other rather than beat each other up,'' he said with a laugh. ``It's still as creatively effervescent as ever.''