No gimmicks, no silly bells and whistles, the M-Audio M-Track II simply offers you two channels of reliable recording over USB on your Mac or Windows PC. A pair of combo jacks on the front let you plug in mic-, line-, and even instrument-level signal so you can track your guitar while you sing or your buddy plays bass, or capture keys and drums in stereo. Direct/USB mixing gives you zero-latency monitoring, and with 24-bit/48kHz digital resolution, you"re ready to record studio-standard audio. And to get you rolling on the right foot, M-Audio packed their M-Track II with a killer suite of recording software, including Ableton Live Lite and excellent plug-ins from Waves.