I agree with Jeffrey Kissinger's review below, but there are a few things he missed. My previous recorder was the Olympus WS-310 and the DS-40 is superior to it in every way. The DS-40 has excellent battery life and ergonomically a much better design as the buttons are much more comfortable to use and as the screen is very clear it's easy to see what's going on at a glance. There is never any doubt whether you record or not. Another improvement is the ability to play recorded books from audible.com. It works perfectly and is a real pleasure due to the long battery life. The only area where I would prefer the WS-310 is USB booting. The DS-40 requires a cable that you could lose, while the WS-310 has a built-in USB port. Both are good digital voice recorders, but the DS-40 is better. Finally, a note for buyers who are new to digital voice recorders. Note that a low-end device like the Olympus VN-1000 that I once owned works well for short audio notes, but has one major disadvantage compared to the devices above. The VN-1000 records in a form that cannot be downloaded to a computer. To save a recording, you need to play it back in real time and burn it to your computer. However, both the WS-310 and DS-40 record standard WMA files, which you can quickly download to your computer via USB and then edit with Adobe Audition or a similar program.
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