inputs.text: makes good mp3 files poor listening - bought transfer old audio tapes mp3 files little unit affordable way thisi noticed transfer process audio coming headset simply terrible noisy scratchy rumbling obviously tape drive noise coming audio channel oddly enough noise not get transferred mp3 file no idea since thats needed not player give 5 starsi used audacity audio software comes unit must say audacity not get along well something user interface doesnt \\click\\ experienced previously software ill looking products said still made good mp3 filesi think worth mentioning transfer process tedious manually start stop player recording software stay put listen tape runs stop recording bit choreand lastly chinese massproduced multimarketed product see many many \\brands\\ exact unit expect high percentage duds use amazons great exchange program get bad one good one works properly