I've used my Sony MZ-M100 for years and I love everything about it except for transferring files. Usually I record my bands (2gtrs, bass, drums) in a 10x10 cinder block shed using a sony ECM-DS70P on low impiedence. Recently I bought the PCM-M10 and I've tried what seems like every combination with the internal mics, the ECM-DS70P, and Church Audio Binaurals and the sound quality pales in comparison to the MZ-M100. The bass response isn't there, it distorts way earlier than the minidisk and I'm just bummed!