Reliable, impressive in performance, and loaded with features, the Tascam DR-100mkIII Linear PCM Recorder takes professional audio recording to a new level. It comes with a dual-level-recording function that facilitates simultaneous recording of a backup file for the primary one at a lower gain level. Also, the dual-format-recording function makes it possible to record both MP3 and WAV files simultaneously. The dual AKM AK4558 converters and AK4558 converters provide a signal-to-noise (S/N) ratio of 109 dB. Moreover, the dedicated LED status lights and large LCD screen ensure an intuitive user experience. The dual-battery structure of the recorder enables the inbuilt high-capacity Lithium-Ion battery to be used with two AA batteries. This Tascam recorder has a rugged aluminum body that makes it lightweight and durable.