Allowing you to record 4 tracks of audio simultaneously while providing Wi-Fi enabled transport control and file sharing, the Tascam DR-44WL Portable Handheld Recorder with Wi-Fi features a built-in XY stereo microphone and dual combo XLR inputs, and is capable of tracking in up to 24-bit/96kHz resolution. Thanks to its built-in Wi-Fi, which requires no external network, you can control all transport functions via a free iOS and Android app. Additionally, you can use the built-in Wi-Fi to stream playback to your mobile device, as well as transfer files directly to your smart device or computer, for quick upload to social media. The recorder features Dual-Level recording, which records duplicate tracks at a lower volume, to create a lower-level safety track. It also supports Dual-Format recording, which tracks simultaneously as WAV and MP3 files, so you have access to smaller file sizes for sharing while maintaining the higher-quality WAV as a master track. The Tascam DR-44WL records to SD cards, but includes a microSD card adapter for additional recording options. Also included are a windscreen, a mic grip, a shoe mount adapter, a 4GB microSD card, an AC adapter, 4 AA batteries, a USB cable, and a carrying case. A pair of studio-quality condenser microphones top the Tascam DR-44WL , arranged in a true XY pattern for detailed imaging and phase coherence. The mic capsules are built to withstand up to 132dB SPL - as loud as a jet airplane - without distorting. Record concerts and rehearsals with the confidence that your recording won't be distorted. In addition to the great-sounding new capsules, a shock mounting system has been developed for lower handling noise and rumble. The capsules are suspended in a rubber mount that avoids low frequency noises when handheld, mounted on a camera, or used on a tripod. If levels get so high that your track is distorted, that recording can't be saved with any kind of mastering. The Tascam DR-44WL includes a limiter to keep levels under control, but an even more effective system is the Dual-Level Recording feature. Dual-Level Recording is a function that solves this problem by simultaneously recording two stereo files at different levels. If your recording is distorted, you have a lower level safety track that won't be distorted. Note, when the Dual-Level recording function is enabled, a maximum of two stereo tracks can be recorded simultaneously. The XLR/TRS external input jacks accept either microphone or line level sources. Balanced or unbalanced signals can be plugged in, at either +4 or -10 levels, using the locking XLR connector or the 1/4 jack. The Tascam DR-44WL supplies 48V Phantom Power for condenser microphones that require it. Both the internal mics and external inputs are used during 4-channel recording, for live recording. A programmable gain amplifier (PGA) is used to adjust the level of the audio inputs. In many devices, the audio codec level is adjusted to control levels. In the...... More