AFTER a three-year break, New York born singer and song-writer Taylor Dayne, best-known for her 1988 debut single ''Tell It To My Heart'', is back in the music scene with her latest album Soul Dancing.

Since putting out her 1989 album Can't Fight Fate , Dayne has devoted all her working time to her latest collection of songs.

''It's taken two years to produce, and I worked with at least eight producers,'' she says.

''You don't make an album in six weeks and just hand it over. There is so much work to be done, and so many people to deal with and work along with.'' For the first time in her career, Dayne is writing her own material, and there are six of her own original songs on the album.

She has also collaborated with some of music's big names, liked Shep Pettibone, Ric Wake, Narada Michael Walden, and Robert Clivilles and David Cole from the C+C Music Factory.

One of her favourites on the album is ''I'll Wait',' written by Dayne and Shep Pettibone (Madonna's producer).

'''When I thought about who I wanted to work with this time, I thought, let's see what Shep's doing,'' she said.

Soul Dancing is a radical breakthrough in musical approach and style for Dayne. She said the album sounds different because ''I'm different now''.

''The album is all about my growth artistically and creatively over the last two years. I didn't set out to make a Tell It To My Heart II, '' she said.

Dayne has also worked hard to be both singer and song-writer, drawing inspiration from other singers like Celine Dion and Anita Baker who also write their own songs.

The singer who dubs herself a ''hip-pop girl'' enjoys a wide range of music, from R&B to rock n' roll and country music.

Other musicians she never tires of listening to are Shaka Khan, Jimmi Hendrix and Al Green. ''I play Al Green every day, every week!'' Besides singing and composing, she has also studied acting over the past couple of years.

She attended auditions for movies and Broadway shows, and although she has not yet received any starring roles, her interest in acting is strong, and she is even considering directing.

What does she see herself doing 10 years from now? ''Gardening!'' she jokes.

Actually, Dayne thinks she will probably be doing what she is doing now, and fulfilling her other dreams. Doing a Broadway musical, directing and getting married are the three goals she most looks forward to accomplishing.