The issue with DAT decks, as Sam will tell you, is the condition of the rotating heads, as they are unobtanium. If you find one with a decent set of heads, they'll do what you want to do. The other issue to watch for when burning the CDs (in addition to them not being finalized, as Jim mentions) is the protection software in some of the older CD players may not allow uncopyrighted discs to play.