The Olympus LS-100 Multi-Track PCM Recorder features high-quality 96kHz / 24-Bit Linear PCM recording, which captures every nuance of every note and syllable with a rich, resonant quality. With this level of digital recording, the LS-100 gives you the ability to make truly colorful, dynamic recordings almost anywhere. It also supports 44.1kHz / 16-Bit Linear PCM and MP3 format as well. MP3 recording is ideal for times when convenience and quantity are more important than quality. The LS-100 is equipped with 4GB of internal Flash memory. It also offers external memory with an SD card slot that supports cards all the way up to a capacity of 64GB.