The adjustable mics, four-track recording and extended battery life of the TASCAM DR-40 give you the flexibility you need to record tracks anywhere. The DR-40 captures up to four tracks from built-in, high-quality condenser microphones, XLR mic or line inputs. The internal mics are adjustable from XY to AB position, helping you to tailor your recording to the sound of the room. A pair of great-sounding TASCAM microphone preamps welcome condenser microphones with phantom power, recording at up to 96kHz/24-bit resolution. It accommodates balanced XLR or 1/4" line inputs using locking Neutrik Combo jacks. The DR-40 accepts SD or SDHC cards up to 32GB, and a 2GB card is included. Once recorded, play back your takes with EQ and the optional Level Align feature to avoid volume jumps. A stereo reverb effect is also built-in, as well as a speaker and chromatic tuner. Transfer recordings to computer using the USB 2.0 jack. Other features include overdub mode, variable speed playback, limiting and low cut filter, and much more - all with TASCAM's simple-to-use interface. No other recorder makes home or live recording as simple as the TASCAM DR-40. "DR-05", "DR-07MK2" and our brand new "DR-40" Linear PCM Recorders are part of TASCAM's handheld recorders. Select a model based on your functional needs. High-quality unidirectional stereo condenser microphones that can record in both A-B and X-Y positions according to the situation

The "DR-40" is equipped with adjustable unidirectional microphones that can be used for recording in both the A-B position and X-Y position. Advanced microphone placing allows for a wide stereo sound recording or a clear stereo sound recording with less phase difference, making it possible to achieve professional quality recordings.