Tascam DR-40 Handheld 4-Track Recorder with a Free Patriot 32GB SD Card and 1 Year Free Extended Warranty Unidirectional stereo condenser microphones that can record in A-B and X-Y positions XLR/TRS inputs compatible with +4dBu line level / +48V 4-channel mode that can be used for dual recording and nondestructive overdub recording, etc. MS decoding function making it possible to use M-S microphones Optional RC-3F foot switch and RC-10 wired remote control can be connected