This is a 16bit wav recorder that uses CF cards and has 2 slots, one can follow the other or both same time for double backup. I had one of these for a couple months in 2006, and it was terrible about brickwalling the inputs. Even with attenuation and super low gain, transients would "pop" and distort, with levels seemingly fine. I ended up switching to a Marantz PMD-670 after several disappointing attempts with the Denon. It looked cool though......