2006 ACM AWARD NOMINEESEntertainer of the Year:Brooks Dunn, Kenny Chesney, Toby Keith, Rascal Flatts, Keith Urban.Top Male Vocalist: Dierks Bentley, Kenny Chesney, Brad Paisley, George Strait, Keith Urban.Top Female Vocalist: Sara Evans, Martina McBride, Carrie Underwood, Gretchen Wilson,Ian; “Twice the Speed of Life,” Sugarland.Single Record of the Year:“Alcohol,” Brad Paisley; “Baby Girl,” Sugarland; “Believe, Brooks Dunn; “Best I Ever Had,” Gary Allan; ‘Uesus Take the Wheel, Carrie Underwood.Freedom,” the Grammy-win-ning “Bless the Broken Road” and “Skin (Sarabeth),” which is nominated for song of the year.Levox described the album and song nominations as particularly gratifying.“We spend so much time and effort trying to write the best songs that we can write and pick the best songs that we can, Levox said. “Everything we are as humans at that time is put on tape.”Rascal Flatts was also among the nominees for top vocal group.Underwood, whose debut album “Some Hearts” was also one of country music’s big sellers in 2005, led all female nominees with her four nominations, including top female vocalist, top new female vocalist and song of the year for her No. 1 hit “Jesus Take the Wheel.”“I was hoping for new female vocalist and that’s all I was really hanging my hopes on,” said Underwood, who won the popular “American Idol” TV show last year. “This is a monumental moment for me, a milestone in my life and my career.”Her nominations also included single record of the year for “Jesus Take the Wheel.”For Paisley, the nominations cap a successful and emotional year. He decided to record “When I Get Where I’m Going,” an inspirational song about life after death, after his aunt had died of cancer.Paisley said the song by Rivers Rutherford and George Teren has touched a lot of people.“Two days ago a guy stops me and savs ‘I lost my brotherLee Ann Womack.Top Vocal Group: Alabama, Little Big Town, Lonestar, Rascal Flatts, Sugarland.Top Vocal Duo: Big Rich, Brooks Dunn, Montgomery Gentry, Van Zant, The Warren Brothers.Top New Male Vocalist: Jason Aldean, Billy Currington, Craig Morgan.Top New Female Vocalist: Miranda Lambert, Julie Roberts, Carrie Underwood.Top New Duo or Group: Big Rich, Little Big Town, Sugarland.Album of the Year: “Feels Like Today,” Rascal Flatts; “There’s More Where That Came From,” Lee Ann Womack; “Time Well Wasted, Brad Pais-three weeks ago in the line of duty’ — he was a police officer. ‘He was a big fan and we played it at the funeral.’ I think that’s what country music is good at, being a soundtrack to something.”Of his six nominations, Paisley said he’d most like to win album of the year because it recognizes the musicians, producers, songwriters and everyone else who worked on “Time Well Wasted.”“I still believe in the artGirl,” Sugarland; “Believe, Brooks Dunn; “Jesus Take the Wheel,” Carrie Underwood; “Skin (Sarabeth), Rascal Flatts; “When I Get Where I'm Going,” Brad Paisley and Dolly Parton.Video of the Year: “As Good I Once Was,” Toby Keith; “Believe,” Brooks Dunn; “I May Hate Myself in the Morning, Lee Ann Womack; “Kerosene,” Miranda Lambert; “When I Get Where I'm Going, Brad Paisley and Dolly Parton.Vocal Event of the Year: “I Play Chicken With the Train,” Cowboy Troy and Big Rich; Like We Never Loved at All,” Faith Hill with Tim McGraw; “When I Get Where I'm Going,” Brad Paisley and Dolly Parton; Who Says You Can’t Go Home,” Jennifer Nettles andform of the record album,” he said. “There is a time and place when that may go away, but now I still believe that that is more of an art form than just recording a song. I look back on my favorite albums and they are a part of my life.”Members of the Academy of Country Music select the nominees and winners of the ACM awards, which will be broadcast May 23 from Las Veaas on CBS.ley; “Tough All Over,” Gary Al- Bon Jovi.