This would make a good gift idea for those of us who have to keep their Audi for another few years until they graduate.  This little guy plugs into the CD changer adapter in the trunk of the car and gives you 2 (left & right) RCA jacks to plugin anything you want.  So from there you can get a stereo to headphone adapter and plug it directly into your headphone jack and now you are directly connected to your stereo without any tape adapters or bad FM modulators.  This would be a nice feature to add to my car…now I just need a spare $65 laying around.  Crutchfield has it as they typically have anything for your car stereo.