I usually only put cassettes (or LP's) on CD if they are out of production and/or very hard to get. Otherwise, if I really like the music that well, it's not worth the bother and, as a lot of people have noted, the relatively poor sound quality, even off of pristine CD's. I've got a lot of self-released stuff by small regional bands that have since broken up, and I've tried to get official recordings of theirs, but a lot of times I can't, or it's only on cassette, etc. I don't have a tape deck in my car and cassettes are so prone to getting dirty that I'd rather keep mine safe at home and burn a cheap CD to carry around--if I lose it, I still have a good original from which to make a new one.

I also agree that the artists deserve to get paid for their music. Most of the people I listen to are fairly small-time and really do need the money (we're not talking U2 here). I admit I copied Shades of Two Worlds for some friends but if the Allman Brothers wanted to make money off of it, they shouldn't have let it go out of production (has this been reissued?).

On the other had, along with GUEST, I have made compilations of favorites to play in the car (which also spares me having to haul around my "good" commercial CD's and risk losing or damaging them), but it's for my personal use only. I don't make a bunch for my friends. I'm hoping I can stop doing this once I figure out how to use my MP3 player effectively.