ZOOM H4 Handy Recorder

Also check out the Zoom H2 Handy Recorder with 2 Recording Tracks
Features:

• A/D Conversion: 24bit, 128times oversampling
• D/A Conversion: 24bit, 128times oversampling
• Signal Processing: 32bit
• Recording Media: SD memory card (16MB-2GB)

Product Description
The Zoom H4 is more than a handheld recorder - it's a simple way to record high quality audio. It's a full function stereo recorder capable of a wide range of recording rates, from low grade MP3 to 24bit/96K wav files. It also can be used as a portable 4 track recorder AND a USB interface. The built-in microphones & two combo jacks connect your favorite microphones or instruments -- including condensers with 24. With a 2GB SD memory card, the H4 provides up to 380 minutes of recording in 16-bit mode (CD Quality), and 34 hours in MP3 stereo mode. And to move your recordings to a PC or Mac, the H4 includes a USB mass-storage interface.
Records 24-bit/96KHz digital audio as well as MP3s, with bitrates up to 320 Kbps Two combination XLR-1/4 input jacks with phantom power Onboard studio effects compression, limiting and mic modeling 1/8 headphone jack provided for monitoring Includes 128MB SD card Up to 380 minutes recording time with 2GB SD memory card Up to 34 hours recording in MP3 stereo mode Combination high-impedance phone inputs for vocals, guitars, bass or keyboards Built-in guitar amp modeling equipment to the Zoom G2 Records directly to your computer as a USB audio interface Comes bundled with Cubase LE - 48-track Digital Audio Workstation software Up to four hours of continuous recording operation from 2 AA batteries

From the Manufacturer
Whether you're recording a live performance, a podcast, a class or workshop, a rehearsal, a songwriting session or even a sizzling performance of your band, the H4 has more recording tools available than any device ever made. Weighing a mere 6.7 ounces (190g), the H4 puts a remarkable amount of recording power in the palm of your hand.

Underneath its sleek exterior are built-in studio effects such as compression, limiting and mic modeling. Use the combination XLR-1/4-inch inputs for external mics, guitars, bass or keyboards. Also onboard are Zoom's most incredible microphone, guitar and bass modeling, accurately reproducing the tone of the most famous microphones and amps ever made. Audio can be recorded as WAV or MP3 files and moved to a computer via USB for easy editing, mixing and mastering.

True stereo imaging:
Stereo recording is often accomplished by using two microphones in a V-shaped set up that faces the performer. While this method will result in good stereo separation, responsiveness for the area directly in front of the mics will be low, causing problems with depth perception and imaging. The Zoom H4 uses an X/Y configuration where the two microphones point inward at a crossing angle. This allows the recorder to cover a wide area, and at the same time capture sound sources in the center with perfect clarity and definition. Phase differences between left and right channels are also eliminated because sound is picked up simultaneously by both microphones.
Absence of phase differences ensures natural stereo imaging

24-bit/96 kHz linear PCM format and MP3 recording:
The H4 allows 24-bit/96 kHz linear PCM recording in WAV format, resulting in excellent transparency and definition that exceeds the sound quality of CDs. This is great for capturing the nuances of an acoustic instrument while preserving the ambience of the recording location. Or record directly as MP3 files for longer recordings that still provide excellent sound quality.

Secure Digital (SD) Media
The H4 records on Secure Digital (SD) Media cards. These widely available cards boast an amazing amount of recording time in a small package. And unlike tape or disc media, mechanical vibrations do not affect recording quality. With a 2GB SD memory card, the H4 can provide up to 190 minutes of stereo WAV file recording in 44.1 kHz/16-bit mode or as many as 34 hours when recording at 128 kbps in MP3 stereo mode.

Combination XLR-1/4" Inputs
The H4, with its two phantom powered XLR-1/4" input jacks that support direct connection of external microphones, is the solution to an infinite number of recording situations. You can also use the H4's Hi-Z rated phone inputs for direct connection of guitars, bass, or any other line-input device.