This tape player seems reasonable quality and the MP3 files produced are fine. However, there is one weakness to this machine: the tapes are inserted into the door and the door is then closed, positioning the cassette in line with the recording/playback tape heads. It works ok, but if your cassette tape is even a little loose, the tape can easily get caught up in the transport mechanism instead of winding the tape forward. I destroyed two valuable cassettes in a row and this was very disappointing. Also, because the door only opens a little, you cannot even reach the transport wheels and it is very difficult to remove your tape that is caught up in the mechanism.
I now take extraordinary measures to ensure the tape is "tight" on both wheels before placing the cassette in the device. However, despite this caveat, I do think that this tape player is of good quality and the MP3 files it created were of good quality as well. Also, this design that incorporating a mini SD card (included) is excellent since you can make your recordings anywhere and anytime -- and transfer them to your computer when convenient.