Tascam DR-05 Portable Handheld Digital Audio Recorder (Version 2, Black)

Handheld Portable Recorder
Up to 96kHz/24-bit WAV (BWF) linear PCM recording
Stereo MP3 recording from 32-320 kbps bit rate
Automatic or manual level setting
Auto and manual track increment
Loop and repeat playback
Playback EQ setting
Editing function (Divide and delete)
Type: Stereo Recorder