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Items In MP3 Players You Might Be Interested InProduct Details of Samsung CD Yepp MCD-SM60Quick Glance Memory Type: Audio CD, CD-R, CD-RW, Mini CD-R General Features: LCD Display Summary Product Title: Samsung CD Yepp MCD-SM60 Manufacturer: Samsung Power Score: 1.0 | 1 Review Memory Storage Media Supported: Audio CD, CD-R, CD-RW, Mini CD-R Audio Quality Audio Codecs Supported: MP3 Features General Features: LCD Display More Info URL: Manufacturer Link Advertisement  
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Samsung CD Yepp MCD-SM60
Strengths: The price is great.
Weakness: Even though it claims support for 32kbps MP3, it does not fully support it.
I encode a lot of audio at 32kbps (books on tape) and this player will not play them. I have a Panasonic SL-MP353J and it plays them great. With the Samsung, some of the recordings work and some don't. On the Panasonic, they all worked. The spec sheet said that the Samsung supported 32kbps MP3s. This is not true.