TASCAM DR-05EB Portable Digital Recorder Built-In Stereo Condenser Omnidirectional Microphones with sensitivity up to 125db SPL Up to 96kHz/24-bit WAV (BWF) linear PCM recording and Stereo MP3 recording from 32-320 kbps bit rate Automatic or manual level setting Bullet-style Ear Bud Headphones with In-line Phone Microphone and Carrying Pouch MicroSD (54MB  2GB)/microSDHC (4GB  32GB) card slot (2GB card included)