I've did a few short recording using a Sandisk V-mate (with default low res Nokia phone output settings) and it works fine with a friends OS2007 N800 media player. I've not tried it with high res/bitrates (or with mplayer). It is VERY easy to use, just like a simple VCR. And is supports PAL and NTSC. According to http://worldcadaccess.typepad.com/gi...isk/index.html someone as used a 4Gb SDHC card with it. I've not really used it a whole lot though. Chris