Sorry guys, but the Zoom H4 blasts everything else out of the water:

• Records 24-bit/96 kHz digital audio as well as MP3 format with bitrates up to 320kbps.


• 4-track audio in CD quality 16-bit PCM, 44.1 kHz sampling.


• Two studio quality condenser microphones for true stereo recording (X & Y COINCIDENT)


• Combination high-impedance phone inputs for vocals, guitars, bass or keyboards.


• Two combination XLR-1/4-inch input jacks with phantom power.


• Onboard studio effects compression, limiting and mic modelling.


• 1/8-inch headphone jack provided for monitoring.


• 128MB Secure Digital (SD) card included.


• Using a 2GB SD memory card provides 380 minutes of recording with CD Quality sound.


• Up to 34 hours recording in MP3 stereo mode.


• Records directly to your computer as a USB audio interface.


• Bundled with Cubase LE, 48-Track Digital Audio Workstation software


• USB mass-storage interface.


• Four hours of continuous recording operation from 2 AA batteries.


• Back-lit, 128×64 pixel LCD provides the visual interface.


• AC adapter, windshield cover, USB Cable and tripod adapter included.

ALL THIS AND IT'S STILL CHEAPER THAN THE EDIROL!