MOUNTAIN VIEW, Calif. — This year's star-studded Bridge

School Benefit concert will mark the return of Smashing Pumpkins

leader Billy Corgan and two-time participants Pearl Jam, according to

a source close to the show who requested anonymity.

It will also feature the debuts of two heavy-hitting first-timers,

reunited rock legends the Who and gravel-voiced troubadour Tom Waits,

who will perform only at the first of the event's two dates, the

source said.

The 12th annual all-acoustic benefit, organized by folk-rock legend

Neil Young, will also feature sets by former Beach Boys leader Brian

Wilson, singer/songwriter Sheryl Crow and punk rockers Green Day.

The show is scheduled for Oct. 30–31 at the Shoreline

Amphitheater in Mountain View, Calif. Co-founded in 1986 by Young and

his wife, Pegi, the annual all-star event benefits the Bridge School

for children with severe physical and speech impairments. One of the

Youngs' children, Ben, attends the Hillsborough, Calif., school. Except

for 1987, the concert has taken place every year since 1986.

Pearl Jam announced their participation on their official website in

July. The group is currently in a Seattle studio working on its seventh

studio album, produced by Tchad Blake (Tom Waits). Pearl Jam recorded

the Mirror Ball album with Young in 1995 and toured with him in

support of that disc.

The group's appearance at the event will be its third — a rarity,

since the show generally features only first-time performers every year.

Pumpkins leader Corgan is another rare repeat performer at the show.

The Pumpkins performed at the 1997 Bridge School event with a cameo

from rock ghoul Marilyn Manson, on a roster that ranged from former

Velvet Underground leader Lou Reed to rock singer Alanis Morissette.

This time around, Corgan will perform with Pumpkins guitarist James Iha.

It was announced Thursday that Pumpkins co-founder, bassist D'Arcy Wretzky,

had left the band.

Also slated to play this year's show is folk singer Lucinda Williams,

whose critically acclaimed 1998 album Car Wheels on a Gravel Road

included the song "Right in Time" (RealAudio excerpt).

Veteran folk trio Crosby, Stills & Nash will perform at the event as

well, according to a source close to the band who requested anonymity.

The group has completed an album, Looking Forward (Oct. 26),

with sometime collaborator Young, and the full quartet is expected to

launch a long-awaited reunion tour in February. Crosby, Stills, Nash &

Young haven't toured the U.S. in more than 25 years.

The new album will include a bluesy rock song co-written by bandmember

Stephen Stills and folk-rock legend Bob Dylan entitled "Seen Enough,"

according to a source familiar with the project. The 12-track album

will feature three songs written by Young — "Queen of the Mall,"

"Slowpoke" and "Out of Control" — as well as the tracks "Looking

Forward," "Someday Soon," "Stand and Be Counted," "Heartland,"

"Dream for Him," "No Tears Left," "Faith in Me" and "Sanibel."

Last year's Bridge School affair showcased rock bands R.E.M., Phish,

the eels, Barenaked Ladies and the Wallflowers, as well as singer/songwriters

Jonathan Richman and Sarah McLachlan.

Previous editions of the event have featured sets by songwriting

legends Bruce Springsteen, Willie Nelson and Bob Dylan, along with

rockers Sonic Youth, David Bowie, Beck, Elvis Costello, Ministry and

Patti Smith.