There are several audio CD-R units on the market that sell for about $350. There was an ad in the Sunday paper from either Good Guys or Circuit City for a Phillips unit, and Sony has recently brought out the RCD-W1. (The RCD-W1 also has a special offer thru July 31st for a free 20-pack of audio CD-R disks.) I recently bought the RCD-W1 so I can transfer a lot of my vinyl collection onto CD, but have not had the chance to play with it yet. As others have commented above, all of the units do a perfectly adequate job of copying -- but don't expect them to be great playback decks.