Spalding,

To record an MP3, merely follow the directions I posted at http://psrtutorial.com/L/REC/MakeCD.html which will record a WAV file, then convert it to an MP3. Nothing to it.

Good Luck,

Gary
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PSR-S950, TC Helicon Harmony-M, Digitech VR, Samson Q7, Sennheiser E855, Custom Console, and lots of other silly stuff!