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> I suspect they convert it from ATRAC to analog, then redigitize it, so > there wouldn't be much difference between that and running an analog > out and into the soundcard on your computer. why do you think that? surely the ATRAC has to be converted to an uncompressed format before going to the D/A I use a small sony portable for field recording, and a the cheapest available tabletop MD with a digital SPDIF out to transfer to pc. (that works out cheaper than a portable with digi-out as far as I know) andy butler