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an old pc/notebook.
invest about 80 on an M-Audio (havent heard it myself but ive read great things about its sound quality--yes even better than the audigy 2, supposedly). record to hard drive using RCA to stereo cable.
well, the things that other people have suggested--MD and jukebox--sound good, too. i just thought that it'd be nice to throw in another idea. 
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edit** image too large, please resize
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