Singer Kenny Chesney took home the top prize at last night's (23MAY06) 41st annual Academy Of Country Music (ACM) Awards for the second year in a row. The HOW FOREVER FEELS star was named Entertainer Of The Year at the ceremony at the MGM Grand in Las Vegas, Nevada. BROOKS + DUNN and Carrie Underwood both took home two awards, the former picking up a record 20th and 21st prizes - Top Vocal Duo and Song Of The Year for BELIEVE - from the ACM. Last year's (05) American Idol winner Underwood won Top New Female Vocalist and Single Record Of The Year for JESUS TAKE THE WHEEL. The highlight of the evening came in a tribute to late country icon Buck Owens involving stars including Brad Paisley, Dwight Yoakam, ZZ Top's Billy Gibbons and former BYRD CHRIS HILLMAN. The winners at the 41st Academy Of Country Music Awards were: Entertainer Of The Year - KENNY CHESNEY Top Male Vocalist - Keith Urban Top Female Vocalist - SARA EVANS Top Vocal Group - Rascal Flatts Top Vocal Duo - BROOKS + DUNN Top New Male Vocalist - Jason Aldean Top New Female Vocalist - CARRIE UNDERWOOD Top New Duo Or Vocal Group - Sugarland Album Of The Year - BRAD PAISLEY's TIME WELL WASTED, produced by CHRIS DuBOIS and FRANK ROGERS Single Record Of The Year - CARRIE UNDERWOOD's JESUS TAKE THE WHEEL, produced by MARK BRIGHT Song Of The Year - BROOKS + DUNN's BELIEVE, written by Ronnie Dunn and CRAIG WISEMAN Video Of The Year - BRAD PAISLEY and Dolly Parton's WHEN I GET WHERE I'M GOING, directed by JIM SHEA Vocal Event Of The Year - BRAD PAISLEY's WHEN I GET WHERE I'M GOING, produced by CHRIS DuBOIS and FRANK ROGERS.