The Tascam DR-40 is an extremely versatile, portable, field recorder. Two on-board microphones at the top of the recorder capture great stereo sound, but the recorder's real strength lies in it's ability to accept external inputs - thanks to the two XLR/Quarter-inch sockets on the bottom of the recorder. This allows you to plug in almost any microphone or alternative audio input. If you want to take your audio production seriously - this is a great place to start.