In this day and age you'd expect a product with a USB output to be plug and play. This comes with a CD containing Audacity, and instructions on how to use the programme to convert the input to MP3.
The unfortunate thing is that the version contained on the CD differs from the version used for the instructions.
As a result I've not yet been able to translate the instructions provided into a set that work, but I'm pretty close after a couple of half hearted attempts. In the process of unpacking after a move, so I've not given it too hard a look or tried any other software yet.
If you're not 100% comfortable with computers I'd completely avoid this product. If you are tech savvy and willing to put in some time screaming profanities at your computer it's worth considering.
I've given a good rating to the product as it's pretty well put together. Only flaw is the lack of plug and play.