doh!.. sorry, first day with the new eyes.
also the iriver is only 44.1 max. i did my first live JB3 recordiong last night and its a flawless recording.. im impressed!!!!!! i also ran an M1 backup from the other digital out on my modsbm1. someone told me they had issues with the sbm1 ->sony 7pin optical cable -> jb3, but i saw no such problems.