Tested and working.  Includes an 8gb memory card (may need to be reformatted in the settings).   Requires 2 AA batteries (not included).

The recorder has noticeable wear throughout but it's in functionally good condition.  Some of the button labeling has been worn off and there are scuffs/scratches throughout.  The screen is in mostly good condition as it has a screen protector most of its life.  The screen protector was removed recently and not included. The memory card cover is missing.