V2GO Rec-II In-line Digital Recorder Mp3 Player with Flash Drive In-Line Digital Recorder/RCA Input (Record Your Analog Media, LP's, 45's, Tapes, etc., to Digital Media MP3 Recordings are Full CD Quality (44.1Khz-16bit) at 196Kbps sampling rate (for MP3 record and playback). The REC-II will also play WMA, WAV, and ASF file (downloaded through the USB connector (2.0 or 1.0 compatible). Digital MP3 song files can be downloaded into your computer using the USB connector and saved for posterity on your hard drive, burned on a CD and played in any MP3 compatible disc player or even e-mailed over the internet. Weighing in at just under 3 ounces and just 3" long and 1" wide, it's the recording studio that goes everywhere!