Hello There! I am since yesterday the proud owner of this little box, and I'm pretty excited. PROs: - Very clean sound if you use good headphones ... - Small and handy (about 2/3 the size of a mobile phone that fits in your pocket), super light, of course, "jogging firmly" - MP3 & WMA playback, plus MP3 !!! RECORDING !!! to 224 kBit / s. When playing I have so far tried everything: MP3, WMA, with two each VBR, low & high bit rate (64-256 kbps in MP3, to 160 in WMA). Everything easily and with very good quality. - Electronic FM radio - Important: storage with SD / MMC card expansion !!! - Recording radio, microphone and line-in - Flexible, relatively easy to operate ... - Directly as a USB removable drive usable ("large disk") - Backlit with cool blue color - Equalizer, good volume - Aluminum front, looks good - Dictation with voice control (it only takes on when is spoken). Cons: Included poor headphones - - No manual sound control, only 10? EQ presets - Back unfortunately plastic :-( - Lighting a bit weak - At max. Volume override the heights The voice recorder I have not yet tried. Recording from the radio worked well. Conclusion: 4 stars wg. the (vs.. minor) cons but price / performance: very good! My recommendation: Get the Microsoft Windows Media Encoder Kit. It's free and creates WMA files (better quality than MP3 at the same bit rate). The best ratio storage requirements / quality have in my opinion 96 kbit VBR files. This then also fit 3 hours to 128 MB. Have fun with it!