Hosted by Seth Rudetsky, the Feb. 26 concert will be held at 37 Arts and will feature direction by Robert Bartley with musical direction by Mark Janas. The evening — where men will sing tunes originally performed by women, and vice versa — will feature the previously announced Betty Buckley, Len Cariou, Rosie O'Donnell, Constantine Maroulis, Kate Reinders, Charles Busch, Richard Kind, Gary Beach, Liz Callaway, Bebe Neuwirth, Tony Roberts, Jose Llana, Ken Alan, Brad Anderson, Paul Castree, Anika Larsen, Michael McElroy and Tony Yazbeck.

Newcomers to the 8 PM event include Ana Gasteyer, Tituss Burgess, Nina Hennessey, Megan Jacoby, Kate Pazakis and Jason Michael Snow.

One highlight of the evening promises to be a duet of "Class" from Chicago performed by Tony Roberts and Len Cariou.

The inaugural Broadway Backwards concert — held June 5, 2006 — featured the talents of Matt Cavenaugh, Cheyenne Jackson, Karen Mason, Andrea McArdle, Michael McElroy, Pamela Myers and Christine Pedi, among others.

37 Arts is located in Manhattan at 450 West 37th Street. Tickets, priced $35-$5,000, are available by visiting Ticketmaster.com or by calling (212) 307-4100. For more information visit www.gaycenter.org.