This is a brief synopsis, but Electronic Musician gave it the 2012 Editor's Pick Award.
TASCAM DR-40
Roland R-26
SO THAT''S WHAT COAT POCKETS ARE FOR
TIE: TASCAM DR-40 and Roland R-26
Field recording is big, and these two are two of the best
We really didn''t want any ties, but what other choice is there when two products fall into the same category yet offer differing visions of excellence? With the DR-40, TASCAM nailed the affordable, multitrack recorder for musicians by including all of the Important Stuff: four tracks, variable speed, long battery life, small size, lower-level “safety track” recording, built-in reverb, and a truly affordable price. The larger R-26 costs considerably more, but hits the high end of field recording, offering up to three stereo tracks for ambient and surround recording, two stereo mic types (omni and directional), and a navigation touchscreen that''s both large and friendly. It''s also compatible with Roland''s CS-10EM binaural mics/earphones package. ''Nuff said. Tie granted.