Records both Linear PCM (uncompressed) and MP3 (compressed) audio
4GB Internal and Flash Memory, permitting up to 1040 hours of recording mp3 audio with internal memory
USB direct connector built in (so you don't have to remember a cable)
Playback speed can be adjusted from one-half speed to double speed with no change in pitch.
Has built-in microphone and headphone jacks, plus built-in microphones
Unit is in original box and is new and unused.
I opened box to test the unit and make sure it is operating normally. (It is).