In case anyone is wondering, Sony MD player/recorders work with iTunes. No need for any software or anything, just a bit of patience. If you have the optical to USB convertor that comes with some of the machines then you can just plug straight into the USB port of your comp. I have a USB Cardbus card and it worked, so I would assume there is no way that anything else would not. The sound then is soley digital and in my case the speakers on my laptop didn't work while connected, but I am sure that on other machines it is different. Anyway, just watch for track changes, it didn't recognize all of them. So that is one way to take MP3's straight to MD.