The TASCAM DR-40 Linear PCM Digital Recorder. POWERS UP. EXCELLENT+. A portable digital recorder with two mic inputs, a maximum sampling rate of 24-bit at 96 kHz, and one phono input. It features a variety of input/output ports including analog in, S/PDIF optical in, S/PDIF RCA out, USB interface, XLR in and out, analog out, TRS 3.5mm in and out, and more.
eBay