Bought this unit as an inexpensive recorder until the new improved units come out. I must say it does a great job at recording both formats as the tuner seems quite good. It is on sale at Circuit City this week and the final price with rebates is around $60.00.

agreed,it's a solid,trouble free recorder,well worth the 60 bucks.I'm impressed enough that my next recorder will also be another Funai,if they can make them as good as this one in the future. :)