I grade products like this on their ability to deliver what they promise and not clutter the usability experience with unnecessary features, gimmicks, or trendy styling. I basically have no problem with this product, and that's all that matters. The internal mic gets good sound and has a near/far setting that actually works. It has input for a microphone. It records MP3s at various quality settings, and at high, you still get a lot of recording space. The menus are a bit confusing because there aren't a zillion buttons, but I view that as the price of getting so many features in such a small, affordable device. The essentials of usability have been addressed, the essential features are included, and the usage experience and options are excellent. Bottom line: it works flawlessly. If you have a hard time with the manual (as the other reviewer as pointed out here) call me and I can explain what is says. I don't see any issues with it, but I wasn't looking for a child's toy, either. By the way, the star-rating fields in this form did not work properly in Firefox. To me this is more or less a five-star product, but I couldn't get the stars to behave. Maybe I need a manual.