The TEAC VR-20, distributed by TASCAM, takes portable recording to a new quality level, whether you"re recording meetings, classes or music performances. Two directional microphones can be adjusted for the perfect sound or angle. Sound is captured better than CD-quality so that quiet voices can still be heard in the final recording. Effects like noise filtering and voice boost allow you to make speech more intelligible when you play it back, and playback speed can be slowed down for easier transcription. A 2GB microSD card is included for hours of recording using AAA batteries, and you can transfer your recordings to a computer as WAV or MP3 files using the included USB cable.