The Who [ tickets ] will reunite to play acoustic sets on both days of this year's Bridge School Benefit, and Tom Waits has been lined up to perform on the first day only. Meanwhile, Crosby, Stills & Nash have dropped off the bill in the wake of the recent boating accident that left Graham Nash with two broken legs.

Previously announced acts are Neil Young, Pearl Jam, Billy Corgan and James Iha of Smashing Pumpkins, Sheryl Crow, Green Day, Lucinda Williams and Brian Wilson. The 13th annual benefit for the Bridge School, which serves severely speech impaired children in the San Francisco Bay Area, takes place Oct. 30 and 31 at the Shoreline Amphitheatre in Mountain View, Calif.

The Who [ tickets ] broke up in 1982, but core surviving 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 embarked on the 25th anniversary ''The Kids Are Alright Tour'' in 1989, and have also played several benefit shows.

Various sources have reported that The Who will also play a benefit for Maryville Academy (a Chicago charity for disadvantaged youth) at the Chicago House of Blues on Nov. 13, but by most accounts tickets will not be available to the general public.

In other Who-related news, the new album ''Pete Townshend Live: A Benefit For Maryville Academy'' (Platinum Entertainment), culled from a Maryville Benefit show in 1998, is slated for release on Sept. 21.