Excellent!

This is a great recorder AND mp3 player. I bought it for recording, but after putting a few mp3's on it, I am blown away by how well it sounds with headphones. It even lets you set your own equalizer settings for music files. The volume on it is very loud, even too loud at the highest setting and it doesn't break up when you turn it up. Everything is common sense on it, you don't even really need to read instructions to use it or adjust the settings. Unlike other voice recorders, this one doesn't require that you install some software to transfer files to a computer. It has a built in, hidden usb port under the battery cover that lets you view your files and/or listen to your files on any modern computer (win 2000 or better) with realplayer, windows media, or whatever you use to listen to music. The recording is outstanding, absolutely no static at all, and that was not even on the highest quality setting. Definitely recommend. I don't often come across something that exceeds my hopes, but this does.