I don't think this is a good solution for recording music from computer. It seems this unit can only output 48k Hz signal which is not good for most music source at 44.1 Hz. If you have a desktop, I strongly recommed Chaintech AV710 optical output as cheap and hiagh quality source for MD recording.
Even for laptop, there are some better quality USB options such as Audiotrak Optoplay, M-audio Sonica etc which are not sonsiderably more expensive than this unit.