It costs about $20 and it plays my old tapes so all the boxes are checked for me. It sounds as good as my old Panasonic portable as far as I can remember (it's been about 30 years). I have not used the MP3 conversion feature and do not intend to as I will be copying audio directly from the headphone jack to my MPC Live in uncompressed format. Runs straight out of the box on a pair of AA batteries. I'm sitting here listening to The Silver Bullet's 20 Seconds To Comply like I did when I was 11. I don't hear any excessive engine noise or anything - everything is as good as I expected.
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