This portable recorder supports simultaneous recording and playback of 2 tracks and records audio in WAV format (16/24-bit, 44.1/48/96 kHz) and MP3 format (48–320 kbps at 44.1 kHz). It features 24-bit A/D and D/A conversion with 128x oversampling, 32-bit internal signal processing, a backlit LCD display, built-in 120-degree X/Y stereo microphones with a maximum SPL of 120 dB, a 400 mW built-in speaker, mic/line inputs, headphone/line outputs, and up to 10 hours of recording time.







