In Jessie Nelson’s film “I Am Sam,” a mentally-challenged man fights for custody of his daughter. He has an obsession with the Beatles and relies on their lyrics for a naive wisdom of the world.

This set-up could have led to disaster with a soundtrack of Beatles covers, but instead lends itself to a collection of refreshing and original takes on some of the most influential music of the past 50 years.

The album begins with the husband-wife team of Michael Penn and Aimee Mann breathing life into “Two of Us.” The dynamic of the duet adds a new dimension to the lyrics.

The CD continues with very tasteful renditions. Sarah McLachlan’s “Blackbird” has a vibrant, resonating color. The Wallflowers’ version of “I’m Looking Through You” has a more up-tempo, happy feel than the melancholy original.

One of the nicest surprises is how Ben Harper takes “Strawberry Fields Forever” and makes it unique with a fresh makeover and without losing the essence of the John Lennon masterpiece. Ben Folds lends his unique style to a wonderful version of “Golden Slumbers.”

Other shining moments Beatles fans will appreciate include Howie Day’s dirge-like singing on “Help!” as well as The Stereophonics’ cover of the lesser-known “Don’t Let Me Down.”

While there are many highlights on the disc, it is not exactly perfect. Rufus Wainwright’s version of “Across the Universe” seems boring and labored. For a better version, see the “Singles” soundtrack where Fiona Apple does a much better job. The Black Crowes seem terribly out of place doing a version of “Lucy in the Sky with Diamonds” and Nick Cave overdoes it on his version of “Let It Be.”

The CD is an eclectic collection that truly represents the melting pot known as Beatles music.