Records from Line-input into SD card or USB. Single track can be deleted during playback. Recording standard. Sample rate 44.1 kHz / Bit rate 192 kbps. Support MP3 / WMA / FLAC / APE / WAV / M4A / AAC / OGG format. Speed control for fast and slow play. Song management by music folders. Repeat, Fast forward/reverse search. Numeric selection and random playback. Random playback. Wireless remote control included. Can repeat specified period for language learning function. Ideal for live recording. Fits MA-505 / MA-708 MA-727 / MA-808 / MA-909 / MA-929