I love the fact that it works as an mp3 player which plays 24bit flac. I know there’s other handhelds that do that, but between its recording, playback, and mass storage features, in that size, it’s something I would always have in my pocket. Good sound and decent output level (at least with my etymotic 4Ps which as on the more sensitive side). Can it use over 32 gb media or are we constrained to sdhc?