I hate the idea of ranking art, specifically music. An album isn’t a number; it means different things to different people. But for this article, I’ve tried to compile what I thought were the 10 best albums of 2006. Of course, this list is far from authoritative or comprehensive. My tastes swing heavily towrd the realm of independent music. But without further ado, here are my top 10 albums of 2006, roughly ascending from very, very good music at the top of the list to absolutely great albums at the end.

“The Loon” — Tapes ‘n Tapes

Few bands seem to have as much fun as Tapes ‘n Tapes do in “The Loon.” With lyrics like “Leave me now in solitude and stress/I’ve been a better lover with your mother,” it’s obvious that Tapes ‘n Tapes are enjoying themselves and aren’t taking themselves too seriously. Of course, just because a band is having fun doesn’t mean the music they’re making is good, but the superb drums and bass of Tapes ‘n Tapes make “The Loon” sound great.

“The Greatest” — Cat Power

There’s something intensely moving about Chan Marshall’s lyrics and passionate voice. Take her groups stunning track, “Lived in Bars,” for example. Somehow, Marshall has created a poignant song filled with the paradox of upbeat sadness. The song, like all the others on the album, is filled with an obvious emotion that comes from Marshall’s battle with alcoholism.

“Bang Bang Rock and Roll” — Art Brut

It seems obvious that a song with lyrics as asinine as “we formed a band, look at us, we formed a band,” is going to be bad, but Eddie Argos and Art Brut not only manage to pull off the opening track of “Bang Bang Rock and Roll,” “Formed a Band,” that not only doesn’t sound dumb, but also is filled with an infectious energy. Art Brut’s high-powered songs don’t have the brilliant lyrics of, say, the Decemberists, but, nonetheless, Art Brut’s music simply rocks.

“St. Elsewhere” — Gnarls Barkley

If the only song on “St. Elsewhere” you’ve heard is the ubiquitous single “Crazy,” you’re missing out. There are other songs, such as Gnarls’s cover of “Gone Daddy Gone” that, like “Crazy,” are absolutely oozing with cool. Gnarls have created a surprisingly varied and genre-blending slick sound that’s well worth buying.

“The Life Pursuit” — Belle & Sebastian

Belle & Sebastian have departed from its more organic sound to create “The Life Pursuit,” an album anchored by such solid songs as “The Blues are Still Blue” and “Sukie in the Graveyard.” “The Life Pursuit” is far more sunny and smooth than its predecessors, which previous Belle and Sebastian fans may dislike. But, like it or not, “The Life Pursuit” is splendid pop.

“Return to Cookie Mountain” — TV on the Radio

I only got this album a few days ago, and I like it already. It has brilliantly intelligent songs and an attitude and theme that I can’t quite pin down. “Return to Cookie Mountain” is an album that requires your full attentio, or else you won’t catch its splendid nuances and the ordered chaos of its songs. To be honest, if I had more time to listen to it, it’s very possible that “Return to Cookie Mountain” would be lower on this list.

“The Obliterati” — Mission of Burma

The members of Mission of Burma don’t sound nearly as old as they are. The band, which was active from 1979-1983 and reformed in 2002, has clearly returned to its old form. “The Obliterati” starts with drummer Peter Prescott’s frenetic drum solo and never loses its energy through the amusing “Nancy Reagan’s Head”: “And I’m haunted by the freakish size of Nancy Reagan’s head/ No way that thing came with that body.” Great songs like “2wice,” “Spider’s Web” and “Man in Decline” show that after 20 years, Mission of Burma haven’t lost a thing.

“Everything All The Time” — Band of Horses

I don’t normally like country music, but alt-country Band of Horses’ album, “Everything All The Time” has really charmed me. It’s full of lush instrumentals, and has an lovely, organic atmosphere. Band of Horses’s charming sentimentality won me over, and is sure to capture other listeners as well.

“Ys” — Joanna Newsom

I gave this album to my sister for Christmas, but she didn’t seem to appreciate it after the first listen. But “Ys” is not an album one can really appreciate after the first listen. Only a strong artist like Newsom can pull off the sprawling, 16-minute songs that comprise “Ys”. While “Ys” is ambitious, full of stunningly well-written ballads, it never seems pretentious. And so, Jane, if only you’d give “Ys” a listen, it’s something you’d fall in love with.

“Boys and Girls in America” — The Hold Steady

After writing my review of “Boys and Girls in America” in November, I’ve realized that I like the Hold Steady’s latest more and more each time I listen to it. Somehow, the album doesn’t get stale. Perhaps it’s the album’s ability to not just borrow from the past, but also to blaze ahead with originality. Or maybe it’s the intelligent lyrics you don’t normally associate with music that rocks as hard as The Hold Steady. Either way, “Boys and Girls,” is an album that keeps getting better and better.