The Olympus DM-520 is a digital hand held voice recorder/music player that can record over a thousand hours of audio and comes with 4GB of internal flash memory and Micro SD card slot for another possible 512MB - 16GB of storage. Audio formats that can be recorded are MP3, WMA and WAV, all in stereo and all can be of various sample rates. Highest quality rates offered are 44.1kHz/320kbps MP3, 44.1kHz/128kbps WMA and 48kHz/16 bit WAV with the lower rates offering increased recording time. Not only are the files recorded in stereo with a stereo zoom microphone but the DM-520 also has two speakers for stereo playback and a headphone jack for listening privately. Items included with the unit include an earphone, USB cable, strap and carrying case, 2 rechargeable batteries and the Sonority software. One is also able to purchase an accessory kit along with the DM-520 which includes an external microphone with extension cable and tie clip and a 4GB Micro SD card. Consider this the only slightly bigger brother to the silver Olympus DM-420 with all the same features and accessory pack option but with 2GB of internal memory instead of four.