First, welcome!
Second, are you YELLING FOR A REASON, or is your caps lock busted?
Third, as Mirth and BillF suggest, some tapers and traders frown upon the unnecessary DAE in the source info. You'd effectively be doing the following:
01. Record to MD
02. Transfer MD digitally to CD Recorder
03. Burn CD on CD Recorder
04. Digital Audio Extraction of CD on PC
05. Editing / mastering on PC
06. Burning audio/archive CD
If it were me, I'd just pick up a cheap soundcard that doesn't resample. It'll cost less than the CD recorder and prevent unnecessary DAE. Problem solved.
That said, if you have access to a free/ridiculously cheap CD recorder, there's no real reason why you couldn't use the CD Recorder as long as you [a] don't mind the DAE step, and
document the DAE step in the recordings you distribute.