i have basically the same question... i have a decent stealth recording rig (SP-CMC-2 > SP-SPSB-6 > Sharp MD-DR7) and i've been doing more live recording than i originally thought i would be. up until now i've gotten by fine transferring things with an iMic, but i think i'd like to make a little investment and try to go for digital transfers. i've been keeping an eye on MD decks on ebay and most of the ones with digital outs appear to be going for about $90, give or take. (seems to be mostly sony JE510s on there though) my husband says our soundcard has digital ins and outs, i think it's a soundblaster audigy (it has to be at least a couple years old though) but i'm guessing that doesn't work so well for transfers as i've never seen one mentioned in a show's transfer info. i don't really want to spend more than about $200 on the deck/soundcard together, preferably less. but pretty much all i'd be using it for would be to transfer live recordings, so all i really want is the digital transfer capabilities. what would you suggest? or if that proves too expensive, i've also been staring at Neuros HD recorders... but there seems to be little to no information on how well those work in live recording / transferring situations. ah, decisions...