direct from the specs:
"File Type MPEG 1/2/2.5/Layer3, WMA, ASF, OGG
Direct Encoding Records music from any audio source, MPEG 1/2/2.5/Layer3,
WMA, WAV(ADPCM, PCM)
Bit Rate [Decoding Bit Rate]
- MP3 (All range of MPEG1/2/2.5 layer3) : 8Kbps ~ 320Kbps
(8Khz~48Khz)
- WMA : 8Kbps ~ 192Kbps
- VBR, All range of WMA : 8Kbps ~ 102Kbps (8Khz~48Khz)
- OGG : 8Kbps ~ 499Kbps (Up to Q10)
- WAV : 8Kbps ~ 48Kbps (Up to 48Khz Stereo)
- WMA9 CBR (5Kbps Mono ~ 320Kbps Stereo) and VBR(48Kbps~
256Kbps)
[Encoding Bit Rate]
- MP3 : 16Kbps ~ 192Kbps
- WMA : 32Kbps ~ 128Kbps
- WAV : 32Kbps"
thumbs down.
looks like a fancy mp3 player/recorder to me.