SD Recording Capability
One feature that sets this system apart from all others is its SD recording capabilities. Believing that the demand for products with SD cards will only continue to rise, Panasonic loaded this micro-system with the ability to record directly from cassettes, CDs, the radio -- or even external sources such as television -- onto an SD card for playback on SD-compatible devices. The system lets you rip CD tracks directly onto the SD card without the need for a computer, and it even gives you the option of creating play lists directly through the system's remote control. From there it's just a matter of sliding your SD card into your device, into the unit's built-in SD card reader, or into the included portable SD audio player, and you'll be on your way to enjoying hours of sound files. (The SC-PM71SD's included portable SD audio player and gigabyte SD card offer up to 2000 minutes of recording capacity.)

If you're like many of us who have shoe boxes of cassette tapes we can't bear to toss, then the SC-PM71SD will be a godsend. Simply drop a cassette into the top loader, insert your SD card, start recording, and voila -- you've got yourself digital files that you can upload to your PC (with the help of included software) or directly onto your portable player.

In our tests, there was no discernible sound degradation in our recording. CDs record up to 4x speed, while cassettes record in real-time. The quality of cassette-to-SD recordings, which was entirely dependant on the quality of the source tape, happily surprised us. Although each side of cassettes record as a single track, the SC-PM71SD allows you to place tags at five-minute increments so you can conveniently fast forward in your listening.

But there are some downsides. The unit does not come with ID3 tagging and only records in AAC format. So after you've ripped your music to the SD card, you've got to manually plug in track information either on your PC (sorry, no Macs), or with the included remote. Either way, you're looking at spending many more hours creating the track information than you did recording the actual music. This becomes a major bummer when it's time to create play lists and song sequences. And if you want to play your SD Card on anything other than the included SD audio player, you'll need to make sure it's AAC compatible.

Despite those drawbacks, after easily loading a dozen CDs onto the SD card (you can record up to five CDs at a time), we spent many happy hours listening to the tracks on the unit's portable SD audio player. Our only complaint was that in the outside light, the display on the portable player was virtually impossible to read, but without the ID3 tagging, we figured we weren't missing much anyway.

The Rest of the Story
The SC-PM71SD also sports a five-disc changer with the full-range of playback features, along with the ability to change out a CD while another disc is playing. The remote's intuitive functions are easy to use, and the LED display lays out all the information you need, including the time, clearly and concisely. If you want to fall asleep to the music, you can dim the display and set the sleep timer up to two hours, in increments of 30 minutes. The AM/FM tuner offers excellent reception and gives you up to 15 presets each in each band.

It took us all of five minutes to set up the SC-PM71SD. Clearly coded speaker wires made the job easy. If you're looking for high-performance sound, however, the SC-PM71SD will disappoint. The 2 x 80 watt system's three-way speakers were somewhat underwhelming. Trebles can quickly sound tinny at higher volumes, and the "H. Bass" function doesn't have much discernible impact on the deeper tones. The unit's "Surround Sound" feature, however, effectively adds depth to the sound and will likely become your default setting. In short, although the Panasonic SC-PM71SD is a few tweaks away from being a truly great product, it's still got plenty going for it.

Pros:

• Offers high-quality, direct recording of cassette, CD, and radio to an SD card
• Full range of micro-system features for budget-conscious consumers
• Includes an excellent SD audio player and SD card with one gigabyte capacity

• Does not support ID3 tagging
• Records only in AAC format
• System's overall sound performance is mediocre