Willie Nelson/Wynton Marsalis, Two Men with the Blues (Blue Note)

Some effort has been made to compare the match-up of Wynton Marsalis and Willie Nelson to the historic 1930 collaboration between Jimmie Rodgers and Louis Armstrong, “Blue Yodel Number 9.” A better analogy might be the 1974 “Rumble in the Jungle,” when Muhammad Ali reclaimed his championship belt from George Foreman. Ali knocked out the champ in eight rounds; Marsalis decisions Nelson in this bout, which Don King might have dubbed “The Event-ah at Lincoln Cent-ah,” over the course of 10 tracks.

Though Marsalis took on Nelson on his home turf, Nelson had every reason to shine. He was the vocalist the whole session was built on, and he has long ago demonstrated his ability on the blues and jazz standards that make up the program. Nelson’s voice is its own trademark, a soft, wizened sound that lingers on the aural palate like vintage wine. His phrasing and sense of rhythm is uncanny, but that night at Lincoln Center those gifts were not much in evidence.

Round One: Nelson comes out with confidence on “Bright Lights Big City,” delivering the first verse commandingly as the band backs him up well. Marsalis follows Mickey Raphael’s harmonica solo with a masterful blues trumpet solo, alternating growls with high notes and getting the first applause from the crowd. After showcase solos from saxophonist Walter Blanding pianist Dan Nimmer and Nelson on guitar, Nelson returns with a vocal that falters rhythmically before regaining strength on the final chorus.

Round Two: “Night Life” is one of Nelson’s showpieces, but Marsalis makes it his own with a great intro solo over bassist Carlos Henriquez’ walking bass line. Marsalis’ trumpet screams with joy, then relaxes into a rope-a-dope strategy. Nelson is taunted but off balance. His attempts to slow the cadence of the tune have no effect on his collaborators and his voice falls ineffectively as Marsalis hits him with sharp, pounding fills.

Round Three: “Caledonia” picks up the tempo dramatically and Nelson is clearly having trouble, talking the verse lines sotto voce and never sounding in synch with the pace of the action. Marsalis is content to rope-a-dope through this one.

Round Four: Hoagy Carmichael’s “Stardust” is meat and potatoes for Nelson, but the old style is just not there and the pianist does nothing to help him. Marsalis stuns him with an extraordinary second solo that recapitulates the theme and sets it jewel like in a gorgeous setting. This is the turning point of the match.

Round Five: “Basin Street Blues” rides along on a beautiful arrangement, but Nelson still struggles to find his rhythm on the vocal. He nails “the land of dreams” first and last time through but can’t sustain his touch. His guitar solo renders the melody much more effectively. Marsalis is golden on a nifty chorus over stop time accompaniment.

Round Six: “Georgia on My Mind,” once again Nelson’s turf, is not the version his fans will turn to when they want to listen to the highlight reels. Marsalis’ brief muted solo is once again the best moment.

Round Seven: Willie comes out punching in “Rainy Day Blues,” his best moment of the night, and the band supports him with a spirited performance.

Round Eight: “My Bucket’s Got a Hole in It” might be the appropriate metaphor for the way the proceedings are working against Nelson. Where he often sounds relaxed, here he sounds like he can’t wait for this event to end.

Round Nine: Marsalis is in control on “Ain’t Nobody’s Business” but the band is stumbling around and Nelson actually seems bored by what’s going on at this point. He is clearly concentrating more on his guitar playing than singing, and delivers a well constructed solo.

Round Ten: The old pro Nelson flashes his championship form on the Merle Travis composition “That’s All,” giving it a bit of Mose Allison cheekiness in the vocal and throwing in a good guitar solo. Drummer Ali Jackson gets a lengthy solo showcase, a clear indication that the event is drawing to a close.