THE WHO are working on a new album, 22 years after their last studio release.

Pete Townshend has already finished five backing tracks, and is waiting for Roger Daltrey to lay down the vocals, reports Rolling Stone.

Though Townshend believes it to be too soon to talk about the album, which would be the band's first since 1982's 'It's Hard', friend and Pearl Jamvocalist Eddie Vedder says of the recordings: "It was just a live take and a practice session of a song Pete wrote, and one that Roger wrote. It was two-tenths of a great record."

"You've got to give the band the benefit of the doubt that, if they've been doing it that long, they can do anything," he said. "And you're going to give it all you've got as a listener, too. In this case, it's one of the best things I've ever heard."

As previously reported on NME.COM, The Who will release a greatest hits album next month entitled 'Then and Now! 1964-2004', which will contain two new songs, 'Old Red Wine', and 'Real Good Looking Boy'.