Recording directly from a sound card input can be tricky, however, because the mp3 encoder has to be able to encode at real-time speeds or better, or you'll outpace it.

(Auszug aus der Pressemitteilung) With Ezcap230 USB Cassette Tape to MP3 Converter – USB Flash Drive, you can easily convert your old tape to MP3 without a computer and automatic partition each ...

[Ivan] made something special with this car stereo hack. He altered the head unit to play MP3 files from USB and added an auxiliary line-in. But looking at it you’d never know. That’s thanks ...

This teddy bear MP3 player comes with 2GB of storage, and has the volume and MP3 controls built into its feet. It comes with 2GB of storage and also has a built-in voice recorder.