Zoom has released the H4 Handy Digital Recorder for recording in 4 tracks that also serves as an audio interface. With it you can record 24bit/96KHz digital audio and MP3s with a 320 kbps bitrate. It features two condenser mics, has an included 512MB SD card, and 2 combo XLR-1/4-inch input jacks. Palmsize, it runs on 2 AA batteries, has a back-lit 128 x 64 pixel LCD display, and comes with a windshield cover and tripod adapter. We suspect audiophiles will realize that the $350.00 price tag is probably worth the extra expense after reading all the specs.