The audio on sd card is produced through the Jukebox program not with the KN7000, several Panasonic aac players used sd and the similar Jukebox program so will play the same audio as on cards that work in the KN7000, for example. http://www.ciao.co.uk/Panasonic_SV_SD80__5331657
But since the KN7000 cannot record the audio the question is superfluous since recording involves an external pc or laptop and the audio can be saved in any format you like and thus transferred to any portable player you like.