Plays. mp3,. wav,. wma files from USB drives and SD Cards * iPod compatible USB input allows for direct connection with an iPod (Nano Only) * Records. wav files onto USB Flash Drive or SD Card from the RCA or 1/8 inputs * 128 kbps / 44.1 KHz sampling rate on. wav file recordings * Record / Play - Choose between recording onto the USB / SD Card or playing from it