http://transom.org/?p=31508"It sounds as clean as a Sony PCM-D-50, and offers XLR inputs (and phantom power). The DR-100′s built-in directional mics don't sound quite as good as the Sony's, nor are their pickup patterns adjustable, but they're capable mics that do a decent job of recording ambience and other stereo events. There is also a pair of omnidirectional mics flush-mounted to the face of the DR-100mkII, but they sound pretty bad – though they might be effective for recording voices for transcription, the pair of unidirectional mics has a much richer sound."
A nice piece of info, I wonder if it's trustworthy. Apparently, the omnis are rubbish but the unis are nice.
"At the time of this review, the DR-100mkII is the best-sounding recorder in its price range, and rivals the quality of many recorders that cost a good deal more. The Tascam DR-40 is less expensive and offers many more recording options, but it's quite hissy with low-output external mics. If you're looking for an affordable audio recorder with XLR inputs that can sound good with a wide variety of microphones, including dynamic omnis, the DR-100mkII might just be the one."
Well, I find that hard to believe;p People commenting on the review claim that the M10 is a better choice and that the Tascam's mics sound terrible;p