Oh the size of the memory card can be changed by upgrading. Go to Edirol's site and download the appropriate file. Instructions on doing the upgrade are there as well and are easy to follow.The both save in both Wave and MP3 formats. Wave files are either 16 bit or 24 bit. Some programs balk at trying to load the 24 bit and says it's a corrupted file. The MP3 can be created in anything from 64kps up to 320kps going from lowest to highest quality.
Once you have saved the file, renamed it so you know what it is. The default naming the devices do are not very explanatory. Anyway, once the files are stored, any software capable of burning CDs should be able to create a CD which is playable on standard CD players or ones which play CDs and MP3s. Check them out at their home web-sites.
Note the R-09 has been upgraded to handle 8G SDHC cards as well.