I appreciate your help, but this is still adding another 'generation' of compression. Although the audio will be digital, it is effectively doing the following: - PLAY: Convert ATRAC file into WAV/PCM type audio - RECORD: Convert WAV/PCM back into ATRAC There WILL be further loss, although negligable with something as superior as ATRAC, but this will definately add another compression step into the file. The method you suggest is NOT transferring raw ATRAC data from 1 disc to another. Anyone else care to comment? Thanks