Olympus DM420 2GB [Refurbished] 

The Olympus DM420 2GB digital voice recorder and music player has greater capacity to capture more meetings and interviews, create more podcasts, and play back more music, audio books, podcasts and other content than ever before. The DM-420 has increased internal memory (2 gigabytes) and expandable microSD capacity (up to an additional 16 gigabytes) to record longer than ever before.

Dragon NaturallySpeaking Accuracy Rating: 

The Olympus DM-420 can record and play super high-quality stereo audio content of 44.1 kilohertz (kHz), which is equal to the sound quality of most compact discs. Users can download and play back PCM, MP3 and WMA (Windows Media Audio) files. This provides users with extreme flexibility, enabling them to use one device for recording meetings and lectures for work or school, while also enjoying music afterwards for fun.