Gretchen's ABC

New Yorker cover artist Simpson has created a striking, sophisticated work that combines the straightforwardness of an alphabet book with the intricacies of an art collection. Using unusual angles, colors and brush textures, she transforms familiar objects into items that demand close scrutiny and appraisal. Certainly, some of the subjects here are difficult to ``see,'' even for adults (dancing shoes, e.g.), and a child may not fully grasp the connection between the letters of the alphabet and the articles presented. However, the alphabet is really a side issue, which is probably just as well--parents who might balk at a rather costly alphabet book may be more likely to pay a higher price for a children's introduction to artistic concepts. All ages. (Aug.)