DOWNLOADABLE AUDIO BOOKS

OVERDRIVE - The Overdrive Download Center features hundreds of audio books that you can download for use on your PC, PDA, or MP3 player.  Some titles may be burned to CD.
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OPENCULTURE - A compilation of sites for free downloadable audio books.

LIBRIVOX and PROJECT GUTENBERG - Free public domain downloadable audio books.  Both services feature titles that are out of copyright, read by volunteers.