It has high-sensitivity stereo microphones with high-quality microphone amplifier circuitry to capture every detail. The device is designed with a monochrome backlit LCD display for controlling the functons and has a compact aluminum body. The LS-10 includes 2GB of internal flash memory and also has a built-in memory card slot that supports SD and SDHC formats. It also offers file editing and management and is capable of recording audio in WMA, MP3, or WAV formats. The recorder comes with DSS player software and has a suggested retail price of $300.