Elton John began inching back into the mainstream with Jump Up, an uneven but strong record highlighted by "Empty Garden." Its success set the stage for Too Low for Zero, a full-fledged reunion with his best collaborator, Bernie Taupin, and his classic touring band. Happily, this is a reunion that works like gangbusters, capturing everybody at a near-peak of their form. That means there aren't just hit singles, but there are album tracks, like the opener, "Cold as Christmas (In the Middle of the Year)," that strongly (and favorably) recall Goodbye Yellow Brick Road. John hadn't been this engaging in years, not since Gerald Ford was in office. Why does this work so well? Well, the question isn't just consistency, since records like A Single Man were strong, but it's because each cut here showcases John at a peak. He's rocking with a vengeance on "I'm Still Standing" and "Kiss the Bride," crafting a gorgeous romantic standard with "I Guess That's Why They Call It the Blues," while knocking songs as immaculately crafted as "Religion" -- songs that anchor this album, giving the hits context. While this may not be as rich as his classic early period, it's a terrific record, an exemplary illustration of what a veteran artist could achieve in the early '80s.
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AllMusic Review by Stephen Thomas Erlewine