Roughly the size of a deck of cards, this device converts audio from any source--sans computer or software--into MP3 files for playback on an iPod or other digital music player. The converter plugs into an earphone jack (standard issue on virtually all stereo components) and records what is played onto an SD card up to 8 GB (not included), allowing songs to be transferred to a computer or MP3 player. An equalizer lets you optimize frequency response for different music genres, and a built-in microphone enables recording live. The device also functions as an MP3 player. Its Li-ion battery charges via an included USB cable and lasts 10 hours from a two-hour charge. Includes earbuds and audio cable. 3 1/2" H x 2 3/4" W x 1/2" D. (3 oz.)