CreativeLabs Soundblaster MP3+ will recordings match the quality of an MP3 jukebox recorder?

I've put in an order for an MP3 player at Amazon that does line-in
recording, but have just come across the Creative Labs Soundblaster
MP3+ (http://www.amazon.co.uk/exec/obidos/...356576-5556416)
which seems to allow you to encode straight to MP3 too - and at higher
bitrates than the player I have chosen. However, does anyone have any
opinions on the capability of this piece of hardware? How does it
work? And does it ever experience any drop-outs?
Basically, will it match the quality of an MP3 created by an MP3
recorder/player?

I'm hoping the opinions of this will be as positive as on Amazon. I've
been quite limited in my choice of MP3 players because I'm looking for
a player that also records, so hopefully I can look at other options
if the drive will do it instead.

Thanks,
David