content: I've been converting several hundred records and cassettes with this product. The software that comes with it works very well (but is for windows XP, 2000 or earlier). There is a an upgrade to windows 7 from the software provider for about $40, but I didn't need that as I still run XP on one computer. With the included software, you can only get wav files. This worked fine for me as I then loaded them into iTunes, converted to AAC (MPEG) files. I'm also amazed at how many songs on my old LPs and tapes get matched with iTunes Match (60-70%). Even those that don't sound really good, given the "declick" software that comes with the product. Best $12 I've spent at Amazon.