Luke James has just delivered what is sure to be the next song in my music library to get major play. "I.O.U." is pure hotness, and a quick first listen found me scrambling to immediately find out the status of his debut album and correcting my error in not previously downloading his EP, Whispers In The Dark, when it was released in December. In what must be a nod to R. Kelly's "When a Woman Loves," Luke expertly croons that he's "forever indebted" for everything that his love has done for him. Need that cherry on top of your Valentine's Day playlist? Well, here you go. The track was released just in time to build a little buzz for the artist going into GRAMMY Awards weekend. When all is said and done, he hopes to be heading home with his own gramophone for Best R&B Performance for "I Want You." Regardless of what happens Sunday night, Mr. James is definitely winning with this track here.