Irish rock star Sinead O'Connor says if she wins a prestigious Grammy award she will refuse to accept it because she believes the music establishment is preoccupied with making money.

O'Connor, whose trademark is her shaven head, has been nominated for four awards, including best record of the year for "Nothing Compares to U." The awards are to be presented by the National Academy of Recording Arts and Sciences in New York Feb. 20.A member of the Grammy staff said Saturday the academy received a letter from O'Connor, who refused last year to allow the U.S. National Anthem to be played before one of her concerts.

"I believe that our purpose is to inspire and, in some ways, guide and heal the human race," wrote O'Connor, whose album "I Do Not Want What I Haven't Got" sold more than 3 million copies last year. She said she did not believe the music establishment shares her views.

"They acknowledge mostly the commercial side of art. They respect mostly material gain, since that is the main reason for their existence," she wrote.