Aimed at musicians, interviewers,  and others who crave high-quality recording, the Olympus LS-10 packs in 24-bit/96 KHz MP3, WAV, and WMA recording and playback, built-in speakers, 2GB of memory (plus a SD slot for additional memory), and a battery life of approximately 14 hours. The $399 package also includes a carrying case, USB Cable, audio cable, carrying strap, 2 AA batteries, wind screen, and Steinberg Cubase LE4 recording software. The Olympus LS-10 is slated to hit retail later this month.