VIBE Sound Turntable/Vinyl-to-MP3 $25
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Get the VIBE Sound USB Turntable/Vinyl Archiver (model VS-2001-USBT) for $24.99 plus free shipping at Geeks.com. With free shipping this was the lowest price we found by $12. This record player connects to a PC and can convert vinyl records to MP3 files. There's also an adapter for 45 RPM records. There's no sales tax (except CA).