I converted some of my Audibles to mp3 by burning them to a virtual cd drive with Nero then ripping them to mp3. The only problem with Nero is that it only allows a couple virtual CD drives. I should have bought Alcohol 110% as it allows a full alphabet of virtual drives. The problem with ORB is that you have to have an internet conection. This is awkward in a car or walking to work. I really don't care how big an audiobook file is since I only listen to one book at a time and SD cards are cheap. Not being able to use my N800 to listen to books is a major disappointment.