Here:

http://www.potce.com/Cat1/01/Electronics/ces/car.htm

I have read that:

/We were also excited about some new hard-drive based head units. An OEM manufacturer called Misel, showed us their prototype MP3 player. They bragged of it's ability to create MP3's "on the fly", meaning you could hit record, and turn radio songs into MP3s. Very cool. See the picture on the right side of this page/

Anyone knows more ? Tx J.