This unit is one of the first offering from Olympus in the field recording market place, and a welcome one too! The OlympusLS-10 specs are as follows :-

Up to 24bit/96kHz sampling rate & PCM recording
High quality microphone
WAV/WMA/MP3 recording formats
3 modes: Normal, Wide, Zoom
2 AA batteries for long-life recording and playback
Elegant, compact metal design
2GB internal memory
SD / SDHC card slot
Built-in stereo speaker
Optional infrared remote control
Steinberg Cubase 4 LE software

More information can be found hereThe first thing to notice about the Olympus Ls-10 is the case! This is once serious case, made from metal, unlike some of the plastic offerings from other companies, such as the Edirol R-09 and Zoom H series and pretty fantastic it is too! It fits nicely into the hand, and feels solid. The metal case makes you feel much ore secure about the unit, than some of the other plactic models.The next best feature is the input level adjustment. It is a good, old fashioned rotary control. I love it. No more fantically pressing buttons up and down, but a nice smooth action gain and volume control. Olympus certainly got that right.The screen is very bright and easier to view in all weather conditions, this is so much better than the screen I was used to in the Edirol R-09. The unit powers up very quickly and is ready to roll almost instantly. Upon booting up the user can set a number of parameters, such as the date and time. With these set, the user can then select the sampling and bit rate, the LS-10 can record both wav files and mps files, which is a nice touch.I like the fact that it has a built in tripod holder. This can make life very easy, and also helps reduce handling noise.The menu system is easier to navigate than the Edirol and the Zoom (which I don't like personally)On the whole, I think the sound quality is exceptional for a until this size and certainly better than some of the other models.DownsidesPersonally I find the LS-10's microphones very sensitive to wind noise, much more so than the Edirol R-09 or Zoom H2., This can be easily remidied, but does require a furry cover. Whilst I love the quality this record excudes in buckets, I find it is not as discrete as the Edirol or Zoom (which could pass as a mobile or some other device), where as the LS-10's microphone positioning seem to draw a bit more attention than the Edirol.I am disappointed by the 100Hz roll off (at least the fact that it is no switchable), I totally understand why Olympus did this, but some of us like things SUB 100! and we are loosing out using the internal microphones and mic input. STill there is always the Line input!I have been using this in conjunction with my Sound Devices Micpre. and a happy combination they make, with an exceptional range.Please contact us if you have any questions