You can never really avoid the influence of your mother -- even after she's dead. That's the premise of the world premiere of Marcy Kahan's The Goldberg Variations, opening May 13 at the Miranda Theater Company in New York City. Previews began May 6 at Miranda's Off-Off Broadway space at 259 W. 30th St. between Seventh and Eighth Avenues.

Dulcy Goldberg is known as a quirky director of experimental plays, but her latest quirk involves her relationship with her dead mother. In a voyage around the world, Dulcy's traveling companion turns out to be from the beyond. The show is billed as "a bittersweet mother-daughter comedy of self-discovery."

Miranda Theater Company, headed by artistic director Valentina Fratti, devotes itself almost exclusively to new works. Alison Summers directs a cast that includes Scotty Bloch, Antoinette LaVecchia, Molly Powell, Amy Resnick, Andre Sogliuzzo and Richard Topol. Designers are Zeke Leonard (sets), Scott Poitras (lights), Carol Brys (costumes) and Eric Shim (sound).

Marcy Kahan's other plays include Intimate Memoirs of an Irish Taxidermist and Kerouac and the screenplay for the British film, "Antonia & Jane."

Tickets are $10-$15. Anyone named Goldberg can get two tickets for the price of one, subject to availability.

On Tuesday and Wednesday evenings there is a post-performance "booze and schmooze" reception with the artists.

For Miranda information, call (212) 268-9829.

-- By Kenneth Jones