The Who [ tickets ], committed to play five concerts before the end of 1999, are reportedly preparing to record a new album that could be released next May and followed with a summer tour.

In an interview with Reuters, frontman Roger Daltrey reportedly said that he is writing songs with an outside collaborator and that guitarist Pete Townshend is also writing songs in preparation for a new album.

Reuters quotes Daltrey as saying, ''We're attempting to make a new album. We can't say we're definitely going to make a new album because if it turns out to be rubbish we won't release it.''

The Who's last studio album was 1982's ''It's Hard.''

The Who ''broke up'' in 1982, but core members Pete Townshend, Roger Daltrey and John Entwistle have reunited many times since. According to The Complete Who Concert Guide, the three performed together on selected stops on the Quadrophenia revival in 1996 and 1997. They also got together for the 25th anniversary ''The Kids Are Alright Tour'' in 1989, and have played at several benefit shows.

This year, The Who is scheduled to play a concert for Internet company Pixelon on Oct. 29 at the MGM Grand Garden Arena in Las Vegas, followed by acoustic shows Oct. 30-31 at the Bridge School Benefit show in Mountain View, Calif. In addition, they're scheduled to play Nov. 12-13 at the House of Blues in Chicago to benefit the Maryville Academy, a Chicago-area facility that cares for disadvantaged youth.