The Tascam DR-40 packs four-track recording, adjustable condenser microphones, XLR mic inputs and extended battery life into a portable recorder you can take anywhere. It captures up to four tracks from built-in microphones, external mics or line level sources. The high-quality internal microphones are adjustable from XY to AB position, helping you to tailor your recording to the sound source. A pair of great-sounding Tascam microphone preamps welcome condenser microphones with phantom power, recording at up to 96kHz/24-bit resolution. It accommodates balanced XLR or 6.3mm line inputs using locking Neutrik combo jacks. The DR-40 accepts SD or SDHC cards up to 32GB.