I've got one of the Sonys that can play ATRAC and MP3 discs. Its rrp was £100 but I picked one up a couple of years ago in Argos for £50. I've been really please with it. The ATRAC capability is really go as I can get 10 CDs on one CDR (can get a max of 30 but quality goes down). I personally like ATRAC and to me it sounds better than the equivalent size MP3 - but these players also play regular CDs and MP3 CDRs.
Donut