I want to see what about "improved mp3 handling" is. To get CD to MD I have an MXD-D3 Deck. For my MP3s, I copy all I want on a MD to an USB stick, normalize all with audacity and then stick in an stand allone Mediaplayer with optical out to the mds-pc3.The sound is not bad. Perhaps it is a better way to get a netMD Player via USB,but Iam not sure if the sound result is eaqual,better or less