Following a third successful national tour in Japan this summer, The Winds of God will open at the American Palace Theatre on Sept. 16. The show will run through Oct. 31.

The fast-paced comedy, originally presented in a 1993 workshop at the Actors Studio, stars Masayuki Imai, who directs, and Masahiro Matsumoto. In Winds, these two cynical modern comics are killed in a motorcycle accident only to find themselves reliving a former incarnation, as Kamikaze pilots, at the end of World War II.

The Winds of God (literal translation of the Japanese "kamikaze") also-stars Atsushi Yoshida, Masanobu Yada, Hiroshi Shimizu and Eijirou Ozaki.

Although the subject matter is intense, director Imai employs a traditional form of Japanese theatre, "manzai" comedy, to marshal his characters through a hilarious but challenging transition from cynicism to patriotic self-sacrifice -- all onboard the juggernaut of World War II Japan's militaristic society. Performances are Tues-Fri at 8 PM, Sat. at 2 and 8 PM and Sun, at 3 PM. Tickets are $35 during previews, $45 after opening, and limited student rush tickets are available at $15 at the theatre, located at 111 West 46 Street, NYC. For tickets and information call Telecharge at (212) 239 6200 and for group sales call (212) 265-1613.

-- By Murdoch McBride