Well, this has been a real puzzle and I appreciate your advice. I tried everything you suggested, everything I could find in other posts, everything I could read on Apple support and troubleshooting pages and nothing made a difference. I pretty much gave up and decided to leave it alone for a few days and I don't know what happened, but all of a sudden things changed when I tried again. My Mac was on, the Ipod was off, I plugged it into the Mac (and the yellow light started blinking but no iPod showed up on the desktop or in iTunes), then shut the Mac down for a few minutes and left the iPod off and plugged in. When I turned the Mac back on I noticed that the only items in the dock that were "on" or "active" were the Finder and iTunes so I double clicked on iTunes and watched in amazement as it welcomed me to my "new iPod." I followed the on-screen directions and the iPod appeared on the desktop and in iTunes at long last and I was able to download two audiobooks successfully. I don't get it but I'm not looking a gift horse in the mouth. I'm writing all this here in case some other poor soul is struggling with the same problem and has not yet tried all the steps described in these 9 posts. Thanks again for taking the time to reply.