As I already said: many, many artists rely on filesharing to become known. They sell their music, but they fully advocate its free distribution through shareware. Am I 'stealing' from them? There are entire underground movements in independent rock, electronica and hip-hop that would never and could never have taken off without filesharers.
FYI: It is perfectly legal to transfer music from a CD to a computer, all attempts to resist this by the music industry have failed - a buyer has the legal right to create backup copies of his purchase. So, no, the 'theft' does not occur between CD and computer, and if it is indeed 'theft', and I am, as you say, an accessory to it, why then can I not be charged with a crime?