The Pine MP3 CD player was released by Pine (www.pineusa.com). It's one of the first discmans that can read mp3s off of a cd-r or cd-rw (and of course it reads normal audio CDs). Also, it can read ID3 tags, and supports bitrates from 32 up to 256. It's also the first MP3 CD player that has been well received by critics, getting good ratings in most places. (The first couple released by competitors either had buttons that didn't always work right, LCD readouts that didn't display anything, or they just stopped working after a few days.) The price is a little up there ($200 US) but can be balanced out since, many of us have thousands of mp3s, totaling up to thousands of dollars worth of albums and singles which we can listen to for free. The specs are over at http://www.pineusa.com/d'music/sm200c_spec.htm