Although it performs its movie duties admirably, the Aiwa XD-DV370 is not just another full-featured DVD-Video player. It also plays CDs that hold MP3-coded files. You can use your computer to burn MP3 files to a CD-R or CD-RW disc for playback in the XD-DV370 using its onboard MP3 decoder. Depending on the bit rate of your MP3 files, one CD could hold hours of music that can be played over your home theater system, instead of your computer's speakers.