The Tascam has been on the market for a while. The Sony is a new unit and Sony's first attempt at CDR. However, in my experience, Sony's first attempts are usually good. If you are using them for digital transfer it may be a toss up. Although, if you are going to go from analog to digital the SBM processing is the better of the two. I have been using SBM for the past 4 years and have been satisfied with the results. I wouldn't recommend either one as a stand alone. I'm not too sure how much value can be packed into this price range. For a recorder and player you would be better served by the Yamaha CDR1000 with UV22 or one of the HHB's. BTW HHB now has a more affordable CDR. I believe it is the HHB 830. If you are going digital to digital this may be the better of the 3 and I believe it is available at around $650 even though it list for $850.
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