I need a MD recorder for recording live performances, and for recording home demos/ideas. Most of these recordings need not be true CD quality... i.e. if I could get a ton of extra time and have the quality of an 128kbps MP3 that would be absolutely fine with me. Of course, there are certain performances I want recorded at CD quality. I'd love to be able to quickly transfer my recordings off the MD to my computer. With my current MD recorder I have to copy in real-time (record it on the computer through the analog inputs while it is playing). It'd be great if I could USB them to the computer and have them auto-separated into tracks/files. That is why I was asking about mp3s... thought since that will likely be the end source for most of my material that saving a few steps and a lot of time would be great. As far as a budget goes... well, if it can do all of the things I mentioned above I might be willing to pay $250. If not, I probably won't buy it because I already have one that does the generic stuff for me. Thanks for the help! I'm going to go check out the links you gave me!