By MATTHEW PERPETUA
ASAP

Though we often think of acoustic folk and electronica as being musical opposites, they both tend to result from an artist's desire to create something immediate and personal using a single instrument -- a guitar, a piano, a computer. It's only logical that as computer-based music becomes more common and easier to produce, the lines separating folk and electronica would begin to blur. Each of the selections in this week's column are taken from albums that either obliterate the distinctions between organic and synthetic sounds or mix the two in exciting new ways.

Panda Bear "Comfy In Nautica" (Paw Tracks)

Panda Bear's acclaimed solo album "Person Pitch" may be the most accessible record ever released by a member of the experimental music group Animal Collective. Though that group has written a handful of immediately pleasurable tunes, their work has mostly involved warping acoustic folk music into psychedelic abstractions at the expense of traditional pop dynamics. Though the gorgeous melodies on "Person Pitch" are often obscured beneath a haze of reverb, ambient drones and busy percussion, they are impossible to ignore and difficult to resist. At his best, Panda Bear's angelic harmonies recall the most emotionally affecting work of the Beach Boys, and his pretty yet mind-bending arrangements seem like a musical approximation of a dream landscape.

Download it here: http://tinyurl.com/yturxl

Buy it here: http://www.paw-tracks.com/shop.htm

Dntel "Dumb Luck" (Sub Pop)

Jimmy Tamborello is best known as one half of the indie pop duo the Postal Service, but before that project went on to become a surprise mainstream success, he was releasing his distinct brand of chilly laptop electronica under the name Dntel. Though he has released some recordings under the name James Figurine since the Postal Service took off, his new record as Dntel marks Tamborello's return to the spotlight. Actually, it might be more accurate to say that it's his return to the outer perimeter of the spotlight -- though he sings on the lead single "Dumb Luck," Tamborello is mainly content to construct his elaborately detailed tracks and let an impressive roster of guests -- including Jenny Lewis, Lali Puna and Bright Eyes' Conor Oberst -- fill in on lead vocals. Much like his work with the Postal Service, Tamborello's new material marries intimate vocal performances and acoustic textures with austere synthetic sounds and mechanical beats, yielding a refreshingly modern spin on the confessional singer-songwriter genre.

Download it here: http://tinyurl.com/26arkb

Buy it here: http://subpop.com/releases/dntel/full_lengths/dumb_luck

Hauschka / Tarwater "The Afterlife Of Things (Two Stones)" (Karaoke Kalk)

Though other artists on Hauschka's new compilation "Versions of the Prepared Piano" rework or embellish his compositions in often radical ways, Tarwater's "The Afterlife of Things" barely alters the source material, and simply adds a droll, melancholy vocal performance to an already stunning piece of music. The song is slow and languid. The vocals simply hang over the top, following its gentle rhythm and doing very little to interfere with the simple beauty of Hauschka's fragile melodies and the chiming tones produced by the unorthodox tuning of his piano.

Download it here: http://tinyurl.com/2a6g73

Buy it here: http://tinyurl.com/3bmrmn

Matthew Perpetua is the maestro behind http://fluxblog.org/.