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Originally Posted by scastle
No, you don't if you use an Optical or Coaxial digital lead.
The Minidisc converts the ATRAC data to a SPDIF (Sony Panasonic Digital Interface Format) signal, which is then converted to WAV by the soundcard and compressed to whatever format you want by the software.
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Thanks (goes hunting for the rep button) - never knew what SPDIF stood for.
Normally on a portable player they are optical out only so you will need a sound card with an optical interface.