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The DR-40 captures up to four tracks from built-in, high-quality condenser microphones, XLR mic or line inputs. The internal mics are adjustable from XY to AB position, helping you to tailor your recording to the sound of the room. 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 1/4" line inputs using locking Neutrik Combo jacks. The DR-40 accepts SD or SDHC cards up to 32GB, and a 2GB card is included.