Don't buy this thing...get one with a hard drive and that has been favorably reviewed.

In my opinion, memory based players will perish soon and just the MD and the hard drive (5GB+) based will stay

Use Nero ImageDrive (from Nero Burning ROM 5.5) or some other application that can "burn" an Audio CD image to your hard drive or make an AUDIO CD from these files and then transfer using the Simple Burn Application

After installing it, I had it search my hard drive and import all of my MP3's which were ripped at 100% VBR (variable bit rate).