Although I turn cassette tapes into MP3's as part of my job, I would never use this product. Except for going through a USB port, this device does nothing you can't already do with free software and one or two inexpensive connectors. Why would you spend $150 just to go through a USB port??? You can make a digital audio file (such as an MP3) from the sound coming out of a cassette tape player (or any other device) simply by feeding the sound into the "Line In" jack on the back of your computer (it's the one that's color-coded blue), and at the same time, using audio-editing software to create a new audio file. With this device, you still have to use the audio-editing software. Assuming you already have a cassette tape player, the only thing needed is a 3.5mm cable to connect the output jack on whatever is playing the sound to the "Line In" jack on your computer. If the device playing the sound has the red and white RCA output jacks, then an RCA-to-3.5mm adapter may be needed. Most people have wires and adapters like this lying around the house somewhere. If not, they cost a dollar or two on the internet. There are several inexpensive audio-editing programs available -- one of them (Audacity) is completely free. Just by coincidence, the completely free, open source program Audacity is the software that comes with this device. Using very minimal hardware connectors and an audio-editing program like Audacity, an MP3 can be created from anything that plays sound. Not just cassette tapes, which this device apparently is limited to, but also the sound from VCR's, TV's, CD players, DVD players, camcorders, cell phones (2.5mm-to-3.5mm adapter needed), personal recorders, record players, Betamaxes, reel-to-reel decks, 8-track tape players, victrolas.... anything that plays sound and has an output jack. And that's without the help of a device like the one being sold here. Accessing the computer thru a USB port is hardly a convenience that's worth $150. Use the "Line In" jack that was built into your desktop PC. That's what it's for. Also, going through a USB port is not going to improve the quality of the audio. If anything, the sound is going to be degraded. I'm not seeing where this device -- which lists for $150 and is on sale today for $77 -- does anything you can't already do yourself at a cost of pretty close to nothing.