WAV files can be written at 44.1 or 48 kHz in either 16 or 24-bit mode, and MP3s can be recorded at qualities ranging from 32 to 320 kbps. This enables a degree of control over how much space is used up by each recording, and provides the ability to create high quality audio when needed. Standard SD and SDHC card media is used, with a 2GB SD card included. 3.5 mm jacks are available for mic and line, and a USB 2.0 jack is also built in. Standard digital audio recorder functions are also built in, including Variable Speed Audition for fast review of recordings.