It's well documented that Magnetic Fields' Stephin Merritt does the majority of his songwriting and brainstorming in gay dance clubs or piano bars. From the band's latest offering, it appears a drag club has been further added to the circuit.

"Andrew in Drag" is a funny, spirited sigh for Merritt, as he enjoys "the only girl I'll ever love." Again, he proves why he is one of the most refreshingly and rare overtly gay songwriters penning overtly gay songs, wielding his heartache as much as he does his humor and wit. This one is much more juvenile than, say, anthems like "100,000 Fireflies," with a playful use of the term "fag," a reference to a weiner dog and the misanthropic joy contemplating his ambiguous, sensual "misspent youth."

"I'll never see that girl again, he did it as a gag," he gender-bends, reminding the listener that falling, ehrm, hard in love doesn't always have to be willow trees and misty water-colors.

"Andrew in Drag" will be included on Magnetic Fields' 10th album "Love at the Bottom of the Sea," out on March 6 via Merge (plus tour dates). The promise for this album is that no song clocks in over three minutes, so "Andrew" is sporting those heels for only that long.