Instruction: Extract information from the supporting document to answer the given question.

Input:
Question: Does it accept  phone line recording?
Document: Line-in recording failed on my unit and I had to return it, otherwise all worked well. Tascam is usually a good product.
The unit works great and is easy to operate. However, I made the error of buying the wrong unit. This unit is only good for line-in. microphones (singing) are coming in way to hot.
I finally pulled the trigger, especially with a recent price reduction and I am PLEASED! This isn't the top of the line Tascam but it suits ALL of my needs perfectly. I mount this on top of my Sony Cam and get unbelievable sound to add to my recordings. I have read some complaints about it being hard to use and it is NOT! Download a manual from their site.... READ the manual once... and it is simple.
used this to record some live recording (music) and the quality was amazing! Would highly recommend, and the price wasn't bad either.
It is a small, light weight, easy to use device for recording a band. The only draw back is that it should have a remote to control when to record. Great unit for the price.
I just got this recorder and upon examination and trial, I couldn't get the speaker to fuction, the only way to hear the recording was with the headfone connected. I am going to return it.
24bit DAC, 44Kbps, CD Quality recording for singers, stereo mode, accesories are a must (cables, earbuds, tripod) Comes with a 2GB MicroSD but accepts bigger ones.
Recording like the old days. Listen to song and record it at the same time, easy to use, price is right good quality device.jJust making sure you set the recording format to 250k.
I use this for recording my band's gigs, and the sound quality is awesome. I recommend it to anyone who has reason to use a handheld music recording device. Also, the other stuff in the set is generally pretty junky, but for me, it was the same price with or without them, so it does not effect my scoring.
We purchased this to record the church services through the sound system, and it does a good job. However, you really have to pay attention when you start it up to make sure it is really recording. We've had a couple of recording failures after we punched the buttons and left. It clearly was operator error, but we didn't catch the subtle difference in the display.
Answer: I do not know