You won't find a better voice recorder than this within the same price range. And you wouldn't need one anyway- the sound quality and playback are equally great. (Rubber bands not included-I'll explain about them!)KEY STRENGTHSIt lets you adjust the recording format between 3 different MP3 levels (48 kbps, 128 kbps, 192 kbps) and linear PCM, an even higher sound-quality format.It has two auxillary holes, one for a line in, one for a line out, so one can record crisp musical playing via one and listen to it on headphones (or a speaker) with the other.This device plays MP3, PCM, AAC and .WAV files as good as any MP3 player, and can even play the songs slowed down or sped up (if you're into that). Of course, you can do this with any of your recordings as well.It allows you to name the file folders. There are some basic folder names to choose from built in; you can also connect it to a computer and name them whatever you want. Also nice, it allows you to name the files themselves.And yes, it's awesome that this device is USB compatible. I usually like to place a USB cord between it and my pc, because I feel this is less stress on the recorder, but it is a pretty sturdy feeling thing and I haven't had any problems with it getting damaged.Has a nice power switch that's also a hold button, great for hands-free MP3 listening or what have you.Gives you ability to insert track marks and divide the tracks up however you like.The external memory capacity brings the total space up from 4 GB (enough for most things but not your Itunes library) to 36 total, giving you all the space you're likely to need. I personally love that these come with micro-SD card slots, because that's what allows me to put tons of music on these things.KEY GRIPESI really wish that they had given this thing a rechargeable battery of some sort rather than requiring it take two AAAs. I would rather have to charge it every once in a while than need to replace the batteries, however infrequently.The screen, which ought to have a backlight, does not. I will say that in regular light I have no problem reading it, though.Housing of screen, while solid, is very slightly permeable on one side, such that heavy use may lead to little particles getting stuck in it.As good an MP3 player as it is, I wish it provided me with greater freedom in terms of equalizer for sound. Like more treble or bass (all it offers are some presets which I don't find super helpful). Of course, you can hook it up to a speaker with those capabilities.ANYWAY,I loved this recorder so much that I bought a second one in February, a couple months after purchasing the first. I would argue that the rubber bands are a great life-hack because they compensate for my clumsiness, which is pronounced, as well as a tendency of the device to lose its batteries when I kept dropping it. Not only do the elastics hold the back on no matter what, they will cushion the fall somewhat and enable me to tell the two things apart!I am a music lover and a musician, and this has everything to do with why I got this IC recorder to begin with. It is immensely useful for musical ideas, even when I don't use the aux line in. I use one for louder music, one for softer music. I know that these are, if anything, over-qualified to be your voice recorder(s). With this much space on each of my voice recorders (each containing a 32 GB microSDHC card), I could honestly fit all my musical files on one of them; it would simply take a longer time to scroll through the artists in music mode. You can store music or other recordings on either internal memory or SD, and transfer them to a computer or certain other devices. I even put some of my recordings on my PS3 using these! And I use them as MP3 players pretty much every day.