The SANYO ICR-EH800D linear PCM digital sound recorder incorporates a unique three-way microphone design. Its amazing sound and compact, unobtrusive design, makes it the perfect choice for capturing every nuance in a musical performance. The ICR-EH800D offers uncompressed linear PCM music and stereo MP3 recording with virtually unlimited recording time using removable micro SD/SDHC memory cards (2GB internal memory included). An integrated, slide-out, USB 2.0 plug makes it convenient and easy to transfer files to a PC. With expandable micro SD/SDHC card memory slot, you can record up to 544 hours time and operate the unit for up to 26 hours. It also serves the needs of business professionals and students have the need to capture sound at the highest quality.Uncompressed Linear PCM Stereo and MP3 Stereo RecordingThe SANYO ICR-EH800D delivers uncompromising recording quality with the highest degree of precision in a small, compact design. Files are recorded in uncompressed linear PCM audio (WAV) or MP3 file formats which can be played in standard media players. These convenient, easy-to-use, universal file formats makes sharing audio files a breeze - there is no special conversion software required. Simply record, download, and share - it"s that easy!The ICR-EH800D has been designed to deliver uncompromising stereo audio recordings with pristine clarity using a unique three-way microphone system. The directional zoom monaural microphone coupled with the omnidirectional stereo microphone provides a new level of control in recording band performances. The directional monaural microphone has approximately three times greater sensitivity of a built-in stereo microphone. It is perfect for recording sound from the front direction and is suitable for seminars and lectures as well. The omnidirectional stereo microphone captures surrounding sound from 360 degrees in a balanced manner and is suitable for recording musical events as well as roundtable discussions.