Alesis Handheld Stereo Recorder for iPod, Record stereo audio directly to your iPod Connect turntable, tape deck, mixer, or other stereo, line-level audio source to USB for stereo recording Stereo, 16-bit, 44.1 kHz digital audio output Internal analog-to-digital conversion system Plug-and-play connection for Mac and PC 6.5-foot length (2m)