This is the Tascam DR-1 digital voice recorder, which can also be used as a music player. The Tascam DR-1 can record 24-bit, 48 kHz WAV files or MP3 files directly to SD or SDHC memory cards.
What’s special about this device is that it features the Variable Speed Audition that can “playback recordings slower than they were inputted without augmenting the pitch.”
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