Finally got home (after what turned to be a 17 hour drive). I took cuts of saxophone played by my 14 year old nephew. Both files were recorded concurrently from a Rode NT3 mic into a Sound Devices 302 mixer, fed concurrently to an Edirol R-09 and a Sony PCM-D50 (both using line in). Sorry for such a small sample. It is tough to stay within the attachment 512k size allowance. Levels are within .5db of each other. File is short cut from each 192 mp3. First is the R-09, second is the Sony. Personally, after listening to both (with much longer cuts), I think its splitting hairs between the two using line in. I do like the ease of use with the d50. Setting levels with the SD 302 is so easy. The D50 peak meters also have a digital peak readout. So I can quickly set tone, turn the level wheel until I get -20 on the Sony, and I'm good to go.