I am always looking for more affordable alternatives, if they can be found. I found one to the Zoom H4N, that suits me fine. The Tascam DR-40 is a great little Linear PCM recorder. Like the H4N the DR-40 has 24 bit quantization and 96kHz sampling frequency.

More at:zehphotoblog.blogspot.com/2011/12/tascam-dr-40-zoom-h4n-alternative-for.html

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