Well, with help from the MD forums here, I made my first MD purchase ever, the MZ-M100! I must say, I was really skeptical about what everyone was saying about how ATRAC3Plus was so much better than mp3 and how the sound was clearer and what not, despite the smaller size. I thought to myself "Self, how is it so much better? mp3 sounds fine to me. And sound is sound. So what's with that?" Well, I must say that ATRAC3Plus, and I don't know how they do it, sounds incredible! I'm convinced! for the first time I can actually hear a clear and crisp distinction between instruments! It's amazing! Granted, hard disk mp3 players, like the iPod (I've got a mini), have a better menu system (well, I like it more), which is why I think everyone says if you want an mp3 player, buy a hard disk player. But the sound on a MD player/recorder is unparalleled. Also, I've known for a long time that MD recorders had great sound when recording because my buddy has one, and showed it to me last year. But now, owning one of my very own, it's even better than I remember! My acoustic guitar and vocals sound clearer than they do when recording through my computer. So, anyway. I though all you MD enthusiasts might like to hear the story of yet another convert, and that you skeptics might like the opinion of one more MD layman turned MD enthusiast