My Tascam DR-07 small flash recorder arrived today and I am very impressed. For $109 this is one slick little recorder. I comes with a 2 gig sd card. I bought mine through amazon and Eighth Street.com out of Pennsauken, NJ. Fast shipping. I will be using it for my redbook backups of location recording and buying a Sony PCM-M10 for 2496 recordings. I have 2 sessions next week of an excellent high school choral group and then on Sat their orchestra. For a trial I used a portable CD player line out into the line in of the tascam DR-07 using Keith Jarrett's Jasmine as the source and the sound is just stunning at redbook. It is just as smooth and spacious as the sound with my Grados through my Yamaha CX-2 preamp or from the Sony Discman I use. I am impressed to say the least. I will be buying an 8gig card for this machine and a 16 gig card for the Sony. The Sony comes with 4 gig of internal memory. The Sony is $219 off amazon. Tascam has a new DR-05 that is brand new and is similar to the 07, but does 2496. With this little DR-07 no one can have an excuse for not recording their children's or friends recitals anymore. Buy a M-Audio DMP3, a couple of mic cables and 2 omni condenser mics of your choice and go have some fun. The unit comes with 2 mics mounted on the top, but I am a realist about that quailty, but as a trainer they might be fine for practice session. The reality is that with this recording quality, a decent dual channel mic pre and 2 mics one can have some great fun. The unit comes with a usb cable for transferring the files to your computer for playback or disc burning. Cool beans!!!!!!!!!