2 heads, mechanical 3 digit tape counter, belt driven single-capstan transport.

Level meter used on the C-104 is a single analog needle VU reading meter, dual purpose, for recording level and battery level. Mechanical transport controls for reliable C-104 transport function selection. Playback speed may be adjusted with pitch control. Cue and review can be used to easily and quickly locate the beginning of a passage.

Dual flywheels insure stable recording and playback.

Built-in condenser mic, jacks for external mic, speaker and aux input.