I assume you're talking about the Tascam DR-40, not the Roland. As you can tell from my forum signature, I like Tascam products and would definitely throw in my support for the DR-40 over the Zoom H4N. To be honest, I have never held nor used a DR-40, but if it is anything like my DR-100 or DR-680 (and I assume it is), it will be rugged and well-built with good to very good pres and a friendly interface. That being said, I'm with acidjack in saying that internal mics are almost useless if you're recording shows. I feel like the manufacturers of these units include them almost as a novelty, just like how a speaker is included on some units. The internal mics are fine for interviews or spoken word, but will likely not be where you want them to be for capturing music. But if you're still dead set on using them, you can configure the mic placement on the DR-40 but not on the H4N, which is locked into XY. I have handled an H4N, and just as with the H2 and original H4, I feel like if you look at it the wrong way, it's going to fall apart. For me personally, I find the build quality to be a little on the cheap side. Also, according to Tascam's web site, their internal mics are cardioid pattern.