Reel to Reel Audio Tape, Records (Vinyl), Cassette, Mini Disc, Dictaphone and DAT can be transferred to Audio CD or MP3. The media you supply is recorded to computer where filters are applied to reduce distortion like: hiss, hum, clicks, ect. If your media is being transferred to Audio CD we will place track markers in sutable places. If your media is being transferred to MP3 then each tape or reel will be and individual MP3 file on either the CD-ROM or USB.