Pros: I have critical recording needs. This digital recorder has excellent recording quality and the playback is crystal clear. The capacity is more than adequate for my hours of needs. Using the SP/LP level isn't using this sophisticated product for its hi-tech design. Use it in XHQ and HQ modes and you will be very impressed and satisfied! The SP/LP modes record at 23 and 71 hour capacity and recording that long at those lesser quality modes has inherent limitations. High quality digital clarity is available when XHQ and HQ modes are used! That's why I think its the best on the market! The file management using the PC software is exellent and reproducing audio files to other digital mediums is quick and easy. The LCD display and buttons are ergonomically well designed and the overall compact size and design is perfect.

Cons: I wish there was a leather cover like those designed for cell phones.

Other Thoughts: I like the indexing feature - this sophisticated function provides immediate access to important points in the recordings. The timer and alarm playback creates awareness and efficiency the moment I wake up or when I need reminders to prepare for meetings or appointments. Newegg sold me another great product. I'm a very happy and satisfied customer.

Pros: I original love the upgrade in memory for more storage time, but turns out that SP is not a decent quality to playback and this is from less than 10ft away!!!

Cons: Low volumes comparing to older model. Sounds just like a sony recorder, which is aweful.

Other Thoughts: I have the WS-310M and that is so much better than this one in every aspect except for batttery life and speaker size. Pay 40 bucks more for the better version or you might have to return this one.