The DR-40 captures up to four tracks from built in high quality condenser microphones and XLR mic or line inputs. The internal mics are adjustable from XY to AB position - helping you to tailor your recording to the sound of the room. A pair of great-sounding TASCAM microphone preamps welcome condenser microphones with phantom power recording at up to 96kHz/24-bit resolution. Once recorded play back your takes with EQ and the optional Level Align feature to avoid volume jumps. A stereo reverb effect is also built in as well as a speaker and chromatic tuner. Transfer recordings to computer using the USB 2.0 jack. Other features include: overdub mode /variable speed playback / limiting and low cut filter and much more.