How do you import Mini Disc audio into FCP?

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There are a very FEW pro-level MD players that have a USB and/or FireWire output.
If you have access to one of those, you can do that.

Some people like to connect the MD’s audio out to the Mac (thru a “sound-card” device or directly to the Mac’s audio input jack) and capture to a digital audio file in the Mac.

Another method is by burning the MD audio to a stand-alone CD recorder and then capturing the CD in the Mac’s CD tray via iTunes.

But I always like the idea of repeatable timecode so I dub any “outboard” audio (like MD) to a DV tape first, then capture it into FCP from the tape.