If the Tropicana ever undergoes a name change, one possible candidate is The Atlantic City Home for Astonishingly Talented Kids.

Last summer, it was real-life rags-to-riches phenom Tiffany Evans, 10 - a little gal with a giant voice - who was nothing less than astounding in V - The Ultimate Variety Show. Now, another you-gotta-see-it-to-believe-it 10-year-old is in residence. His name is L.D. Miller, and he's bringing down the house in Giddy Up! the country-flavored revue that runs through March 30 at the Trop.

Although the kid's yet-to-change voice is quite impressive, it is his virtuosity as a harmonica player that is guaranteed to drop jaws. Playing as if he's channeling the spirit of some Depression-era Mississippi blues man, L.D. rips through a series of fiery solos that electrify his two numbers. How anyone so young can play with such dexterity and emotion is impossible to figure.

But however he does it, suffice it to say L.D. Miller provides a potent payoff to Giddy Up! - although, to be honest, it is kind of an odd experience to hear a pre-pubescent boy sing "Fever," one of pop music's most sizzling celebrations of libidinous longing. But that hardly negates the youngster's startling musical talent.

The rest of the show doesn't quite pack the punch of its pint-sized harp-blower, but Giddy Up! does offer plenty of breezily paced, agreeably lightweight fun and frivolity that suffers only occasional stumbles.

The program's potpourri-style format offers celebrity impersonations, stand-up comedy and two other specialty acts as uncommon in AyCee as a 10-year-old harmonica whiz.

The Country Cloggers are three attractive young women who clog dance - a sort-of southern-fried version of tap. Their complex rhythmic maneuvers comprise a most engaging turn. And lariat-and-whip-master Jack Fulbright is guaranteed to entertain those who enjoy such displays.

While comedy club veteran Billy Garan's observational stuff and movie-star impersonations are, for the most part, amusing, it is his jokes (as opposed to one-liners) that are the strongest point of his presentation.

The above-named variety artists are the program's spices, but the meat and potatoes are supplied by the three singers who portray a quintet of country superstars a la Legends in Concert. Their performances are hit-and-miss affairs, with Annika Neilsen's Faith Hill and TJ Weaver's Tim McGraw leading the pack. Melissa Driscoll does a satisfactory job imitating Shania Twain and Patsy Cline, but Weaver is totally unconvincing as Garth Brooks.

Giddy Up! also benefits from a number of boot-scootin', toe-tappin' production numbers performed by an energetic dance line, and from a razor-sharp, four-piece band. However, one has to question the set design in the segment set in what is supposed to be a Texas roadhouse.

The decorations include but one neon beer sign that advertises Samuel Adams Light. I defy producer David Saxe to walk into any Lone Star State honky-tonk and order such a brew - and escape with life and limb intact!

Despite this gaffe, audiences shouldn't mind galloping to see Giddy Up! Show times are 9 tonight, 8 p.m. Saturday, Monday and Thursday, 5 p.m. Sunday and 3:30 and 8 p.m. Tuesday and Wednesday. Admission is $19.95. For tickets and information, call (609) 340-4020, or go to www.tropicana.net.