Check out http://www.startstop.com/ds2200.asp the Olympus ds2200 records in either WMA files or DSS files. WMA is much clearer quality and higher sampling rate than DSS which is what the sony recorders use. It can also record in stereo. It comes with a stereo mike and you can also get it with a double mike setup that plugs into one jack which allows interviews or whatever else you want to do with 2 stereo microphones. It also has a music play mode which allows you to record and playback very good quality music. It is USB ready. I actually have the dm20 which has the card built in. It does all the same things but just doesn't have a removable card and does not come with a stereo mike. You can, however, order one. Neal