This Sony ICD-PX240 Digital Voice Recorder allows for MP3 recording and playback, featuring a 300mW speaker and 4GB of storage. You can connect it to your PC to download recordings for backup or upload MP3 music. The device offers a long battery life, enabling up to 32 hours of recording in MP3 8kbps mode. With 4GB of memory, you can store up to 1043 hours of audio in LP mode (MP3 8kbps). Organize, protect, and delete files and folders easily. It's perfect for recording memos, interviews, lectures, and more. Capture high-quality, crystal-clear audio and listen back through the 300mW front speaker.