The recording quality in the best mode is, in my opinion, excellent. Even the built-in microphone is good. In the lower grades, but it gets very quickly much worse, so I feel really only the two best qualities available. The built-in speaker is of course not really good, but that's in this size and price no surprise.
The connection to the PC works perfectly. The device is recognized as an external drive, so you can download your files quickly and easily. In total there are 5-star for an excellent price-performance ratio and a solid product.