In the spirit of the season, a number of high-profile musical performers have donated tracks to a new benefit album, "Children First: A Celebration Of Children," due tomorrow from Reprise/Warner Bros. The album will be packaged with a companion book of photographs of children from Bulfinch Press. The package will benefit Homes for the Homeless, which serves the needs of homeless kids and their families. The CD includes tracks by Eric Clapton ("Motherless Child"), Joni Mitchell ("For Free"), Me'Shell N'Degeocello ("God Shiva"), Chaka Khan ("Love Me Still"), Chris Isaak ("Eyes Of Texas"), Neil Young with Crazy Horse ("Music Arcade"), and Depeche Mode ("Condemnation").