This is an MZR-700DPC, which comes with the Digital PC link. Md's have much better sound quality compared to an equally compressed MP3. MDLP will give you up to 360 minutes on one MD disc. This machine is capable of doing this. No more than 3 or 4 hours on it. I've record 2 live concerts with it ( always getting permission first )and have upgraded to a DAT for this now. It comes with: MZR-700 unit Remote Headphones Digital PC link USB cable Optical cable 1 rechargeable AA AC adapter I will be throwing in: Mono Microphone by Sound Studios ($40) 3 blank MD's Sealed ($7) Armband Carrying Case ($15) 6 more rechargeable AA's ($30) Asking $90 plus shipping.