The Perception 120 USB is the very first USB-equipped microphone from AKG, offering studio-quality sound performance without requiring any installation or drivers.The Perception 120 USB is a real plug-and-play device that allows users to do podcasts, voiceovers, and studio-quality rehearsal-recordings quickly and easily. It is capable of working with Windows XP, Windows Vista and Mac OS X but also the new Windows 7. And for the price, it is one of the only USB microphones with an integrated high-quality Analogue-to-Digital Converter (24-bit, 128x oversampling) for convincing sound quality and low noise.