The Panasonic SV-SR100 (MSRP: $449.95) e-wear™ SD Audio Player has a triple decoder (MP3 /WMA*/AAC), for a broad range of cross-platform, digital music options. The petite compact records in AAC, an audio data compression system that complies with the MPEG-2 international standard. The SD recorder plays back music recorded in the high-quality AAC, MP3, and WMA compression formats, recorded onto SD Memory Cards, as well as CD-R/RW* and commercially produced CDs.
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With the SV-SR100, just place a CD and an SD Memory Card in the unit and press a button. There's no need to transfer music data from the CD to a PC's hard disk drive, and then use a USB reader/writer or PC card adapter to record the compressed data onto an SD Memory Card.