â€¢Superb sound quality, thanks to twin stereo electrets condenser microphones. â€¢Capable of recording in the highest quality 96 KHz / 24-bit format â€¢Multiple recording and playback format options including WAV, MP3, WMA and M4A. â€¢Cutting edge quality enhancing features for all-around, seamless recording. â€¢Digital Pitch Control to check sound frequency at slow and fast playback speeds. â€¢Built-in speaker for instant listening. â€¢Included remote control. â€¢Increasable, non-mechanical flash memory for storing files. More like this one for much less with the same recording capability.