So you’ve downloaded all 10,000 of your favorite tunes onto your digital music player. Now what? The latest accessories, such as speakers and voice recorders, can make your MP3 player more useful for travel and business. How’s that for a tax write-off you can really enjoy?


CREATIVE TRAVELSOUND, $130

ASSETS: This palm-size device can be used as either a stand-alone MP3 player or a speaker for other players and computers.

LIABILITIES: Built-in 32MB memory may not be enough for mega-music collectors.

BOTTOM LINE: The combo of speaker and MP3 player in one small box offers convenience and portability.

MORE INFO:www.us.creative.com
BELKIN’S VOICE RECORDER FOR IPOD, $60

ASSETS: You can record memos or conversations directly into Apple’s iPod. And as an added bonus, it doubles as a travel alarm clock.

LIABILITIES: No microphone plug; built-in mic works best for personal dictation. Compatible only with iPod.

BOTTOM LINE: It’s an easy add-on business application that turns your iPod into so much more.

MORE INFO:www.belkin.com
AERIELLE’S AUDIOBUG
FM TRANSMITTER, $40


ASSETS: This sleek, metal, buglike FM transmitter pipes MP3 files into your car or home audio system.

LIABILITIES: Runs on (pricey) CR2 batteries.

BOTTOM LINE: Relatively inexpensive gadget eliminates need for separate home, car, and jogging audio boxes.

MORE INFO:www.theaudiobug.com