Perhaps her second album with Ray Ellis. At this point in her career, the most jazz influenced of her recordings. This seems like a tribute album, the songs she sings are associated with other artists like Judy Garland and Billie Holiday. This album seems to have come out at an inopportune time, having to compete with "the summer of love". "Simply Streisand" ends a phase in Ms. Streisand's recording career as she would turn to youth oriented albums after this, all the way until 1985. Aesthetically pleasing it's a worthy companion album to the similar "The Third Album".

The first of her studio albums to not immediately reach gold status is also among barbra's finest. A true American songbook record that includes all 20th century standards, sung with a rich maturity that people may not have expected from a 25-year-old. But barbra is always growing and this beautiful recording reflects that. Definitive versions include "my funny valentine"; "the nearness of you"; "more than you know"; and "all the things you are". But every track is magnificent and memorable.