A:Answer Hi Ray. As the name implies, with the USB Direct Recording function in the LG DVD Player with USB Direct Recording, Model # DP132, you can connect a USB Flash Drive to the unit before recording then insert and audio CD into the unit & either record a track or tracks from the audio CD to the USB Flash Drive or record all the tracks on the audio CD to the USB Flash Drive. A "CD_REC" folder will be created automatically in your USB Flash Drive and the music will be saved in the folder. CD-G disc and Audio CDs encoded in DTS cannot be recorded. MP3 files are the recording format...^IFV