Michelle from Olympus gives us the specs on their Olympus LS-100 Multi-Track PCM Recorder that features 90° Directional Stereo Condenser Microphones, Stereo XLR / Phone Combo Inputs and an Eight Track Multi-Tracking Function.

The Olympus LS-100 Multi-Track PCM Recorder features high-quality 96kHz / 24-Bit Linear PCM recording. It also supports 44.1kHz / 16-Bit Linear PCM and MP3 format and has dual 90° directional stereo condenser microphones with a frequency range of 20Hz to 20kHz, which allows them to capture a wide range of audio frequencies. This design also supports a maximum sound pressure level (SPL) of up to 140dB, which means you’ll be able to clearly record even the loudest live performances. Plus, the LS-100′s integrated stereo condenser microphones have independent left and right recording level dials, so you’ll be able to maintain optimum balance, as well as make adjustments on the fly.

Olympus LS-100 Multi-Track PCM Recorder