This is the equipment I use to make recordings:
Sony JB-920

Sony's highest-end midrange deck; digital inputs from a Sony CDP-CE525 and a Soundblaster Live!,
outputs to the sound card...and my speakers. The sound card enables me to do digital recordings of minidiscs, as the Sound Blaster Live! ignores SCMS signals. Keep in mind, however, that some degradation of the signal persists. This is because ATRAC is a "lossy" compression format, and every time it gets uncompressed and recompressed, it loses a little definition. See here for a more extensive analysis.
Creative Labs Sound Blaster Live!
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