I will be honest and admit that I am rather steamed at Sony and SS and this whole atrac thing. I bought the 107 because it looked like a good deal and said it could play mp3's. Now I find that the only thing readable by it is stuff I have to purchase from sony from the connect store. What I want are just simple podcasts. The downloads from radio shows (that I subscribe to) and podiobooks. I have tried the mp3 program but still nothing will transfer. I talked to some people at a best buy outlet and they said just about any other player would work for my wants but sony is overly concerned with file sharing and has set up the player to combat it. I am hoping beyond hope that someone on here can help me with this problem. Any suggestions would be greatly appreciated. thanks rukals