Paying tribute to the legendary composer and songwriter Cole Porter—and of course the undeniable legacy of Tony Bennett, now 95 and living with progressing Alzheimer’s—Bennett and Lady Gaga have come together to collaborate on their second album, Love For Sale, seven years after their first project together, Cheek to Cheek.

It’s Bennett’s 61st album since his debut in 1954, a staggering statistic to say the least, and Gaga’s seventh (or eighth, or ninth, depending on how you classify her discography), making the two seasoned performers the ideal candidates to take on some of the most covered songs in the Great American songbook. Though some may have questioned how the two, from vastly different eras and genres, came to form a close enough relationship to create an entire album of standards the first time around, the success clearly indicates how they ended up recording a second.

“I feel a sudden urge to sing,” Gaga proclaims in the opening line to the first track, “It’s De-Lovely,” carrying the first part of the song by herself before yelling out “come on!” to which Bennett is cued in and the music kicks up. The two playfully exchange lines through the rest of the song, amplified by jazzy horns and piano and effectively setting the sound for the remaining 11 tracks.

“Love For Sale” follows in the same direction as the first, with Bennett this time leading the song’s slow intro over a piano backing him. As the track picks up, he cues Gaga in with the titular lyric. The two then delve into the clever lyrics about how to win over your lover with affection that’s only “slightly soiled.”

Each has two solo recordings on the album, Lady Gaga taking on “Do I Love You,” a slow, piano-heavy ballad and “Let’s Do It,” where her voice is just as angelic, light and as impressive as ever. Gaga is theatrical and ambidextrous, proving for what feels like the hundredth time over that she’s one of the most talented pop stars working today. Think about it: Just a month ago, she released Dawn of Chromatica, a hyper-pop rework of her previous album, Chromatica.

Bennett is featured solo on both “So In Love” and “Just One Of Those Things,” and at 95 he still sounds great. Though he’s not in his vocal prime, his voice a bit scratchier and shakier than in previous decades, he’s still distinctly Tony Bennett enough to perform with the same charisma and charm.

“I’ve Got You Under My Skin,” from the 1936 film “Born To Dance,” and “I Get a Kick Out of You” (originally from “Anything Goes”), are two of the most recognizable songs on the album. Though written by Cole Porter, they are both widely associated with Frank Sinatra’s renditions. But when Bennett and Gaga take the reins, older versions are simply antiquated.

The two conclude with “You’re The Top,” which when thinking this could really be Bennett’s final recording, is rather shocking. Led by Gaga with the snazzy lyric “At words poetic, I’m so pathetic,” Bennett comes in singing of the Colosseum and Strauss symphonies. Through saxophone solos and trilling piano playing, the two end their work on an energetic note.

Both Tony Bennett and Gaga will easily go down as some of the most influential performers in American entertainment history, each deservingly so. If this is really Bennett’s final work, it’s definitely worth a listen. Besides, they really are the top.

Follow Domenic Strazzabosco at Twitter.com/domenicstrazz and Instagram.com/domenicstrazz.