Forum member xispe has created independent software that can browse, play and extract music from most ATRAC hard-drive devices called “Grab Your Music” (GYM). This is an excellent initative that has been progressing steadfast and I suggest you spend a moment looking into it and help in making it better.
Full information about this software can be found here: http://www.atraclife.com/forums/index.php?showtopic=440
Download the file here: http://www.atraclife.com/downloads/details.php?file=44
(Microsoft .Net Framework Required)