Compatibility warning noted, but it comes with a 2GB SD card, which is enough to be useful (makes a change...) and presumably works fine.

My experience with an Edirol R-09 is that the SD card lives in it and never comes out. Like my Edirol, the Zoom has USB so you can dump your recording on to a computer, wipe the card and re-use.

The spec looks great. 48k - 320k MP3, 16/44k to 24/96k .WAV, recordings as good as the mics which are probably quite good, nice and small, and has a USB connection. If I needed a new solid state recorder I'd go for it like a shot but of course it may have shortcomings in actual use which we don't know about yet.