I love listening to books on tape and am becoming a huge fan of using them in school. Students that are reading on level either already know how to enjoy a story or need some convincing that books are actually fun. Audio books seem more like entertainment than work and they can help convince those kiddos. Lower readers need even more convincing that books can be fun and this may be the encouragement they need. While they develop their skills they can still enjoy the stories and learn literary concepts.
That being said... my school has quite a collection of audio books on cd but last year added numerous mp3 players to the collection. During PD days before the school year, several para-professionals were enlisted to read a variety of books - selected by teachers - and record them on the mp3s. Although the equipment is cataloged and circulated through the library, it was the SPED dept that requested the funding and "got it done." The more I think about it the more I realize that most of the technology - equipment and programs - in our building were acquired due to district initiatives or specific department efforts...not due to the LMC staff.