I copied exactly 34 VHS tapes onto DVD discs with my brand new Panasonic DVD Recorder DMR-ES30V when the VHS heads failed. Panasonic charged me $70 to replace it with a REBUILT DMR-EZ48V, basically a model that had already failed before for someone else. The rebuilt machine heads failed after copying only 16 tapes. I called Panasonic technical support and was told by a technician that the VHS portion of this recorder model was known to fail early. However, they wrote to me and refused to help me since the rebuilt machine was only covered by a 90 day warranty. Well dah! If the original machine had not failed early, then I would not have had to pay for a replacement machine that also failed. Now I'm stuck.