No, because youtrnsferred your license to someone else. If you COPIED it for your friend, so he could listen to it at his house at the same time you listened to it at yours, then yes, that's illegal...if you give him your own tape, though, there's no copying involved for distribution. While not always the case, a good rule of thumb is this : if what you're doing with a song would take away a sale had you not done it, it's theft. So copying a song to give to your friend allows both of you to listen to it separately...this would normally require you both to purchase the song, but the copying took away the sale. Theft. If you're listening to it together, or you give your copy to someone else, making it impossible for you to now listen to it while they are listening to it, this can be done easily without taking away a sale, and it's OK.