Yup - Brian's pretty much hit it. Especially if you're always taping the same kind of music (always acoustic, or always hard rock) the levels will generally be in a range...for rock shows, I'll probably run at +25 or +30 on my V2. For quieter jazzier stuff, +35 or +40 will do. There's always SOME tweaking you can do, but some may think that it's best to set and forget so you don't hear fluctuations all throughout the recording...