I was looking into portable MP3 players that were relatively cheap, then saw the Net MD psyc for under 100 bucks

I was searching for a cool MP3 player and came across this one from Sony

If you own the CD it is very easy to transfer the music to the Walkman device, if on the other hand you have swapped out a whole set of MP3's from your friends and never properly paid the artists for their work then you would have trouble transferring the MP3 to ATRAC also if you buy all of your music from iTunes and try to transfer to ATRAC there could be a problem

Also you can get a good mp3 player for about $120 but this one cost about $