Welcome, you are looking at a great handheld recorder.This is the Roland R-07.The R-07 packs mission-critical recording features into a stylish and ultra-portable device that goes anywhere life takes you. High-resolution audio, one-touch Scene memory, and Hybrid Limiting ensure great sounding recordings no matter what the situation. And wireless listening and remote control mean you can record with less wires in more places.While a smartphone can cover some basic recording situations, for reliable and professional results you really need a dedicated recorder. But a lot of recorders are bulky, complicated, and require an array of wires and adapters. The R-07 is simple and intuitive, goes anywhere, and provides mission-critical recording functions leaving your phone free to do what it does best.TRACKS:2 (stereo)4 (stereo x2) * WAV x 2 recording mode onlySignal ProcessingAD/DA conversion: 24 bits, 44.1/48/88.2/96 kHzData Type[For Recording] * Stereo onlyWAVE:Sampling Rate: 44.1/48/88.2/96 kHzBit Depth: 16/24 bitsMP3 (MPEG-1 Audio Layer 3):Sampling Rate: 44.1/48 kHzBit Rates: 64/96/128/160/192/224/320 kbpsWAVE + MP3:Sampling Rate: 44.1/48 kHzBit Depth: 16 bitsBit Rates: 128 kbpsWAVE x 2:Sampling Rate: 44.1/48 kHzBit Depth: 16/24 bits[For Playback]WAVE:Sampling Rate: 32/44.1/48/88.2/96 kHzBit Depth: 16/24 bits