I personally can't see much how ayumi =madonna. Other than just being QUEEN OF POP where they live, and being fashion slaves and trendsetters, I really don't see any resemblance in ayu and madonna...they're so different in basically everything, attitude, songs, lyrics. Specially, music wise, they're nothing alike. I'm a huge fan of both, and I dunno.... I had a pretty hard time trying to pick a Madonna song that would resemble ayu's style of singing for her to cover in the Madonna tribute album thread, because none seemed to suit ayu or vice versa at all