Clinton said - Sony HD-MD recorder all the way baby!
But only if you want the most crap software you have ever loaded on your PC. Sonic Stage and its predcessors just srew you around I had to regularly remove it and reinstall it just to get it to recognise my MD. Plus any system that wont let you erase discs except via its interface software should never have left the factory.

I have a number of Ipods around for me amnd mind and they are wonderful and the software ITunes is idiot proof