For podcasts, sound effects, and music recording applications, the Tascam DR-40 portable handheld recorder is capable of capturing up to four tracks of high-resolution audio with no external microphones required. Its onboard unidirectional condenser mics can be set for a wide or tight stereo image, and may be used simultaneously with the mic/line combo inputs. Equally adept as a handheld device or when used in stand- or camera-mounted setups, the DR-40 can handle anything from sampling sessions and interviews to podcasts and live concerts.