TASCAM DR-40 4-Track Portable Digital Recorder

The DR-40’s four-track recording mode gives you several options to record, indicated by LEDs on the front of the unit. The 4-channel recording modes include: DUAL – Record a stereo signal with a copy of that stereo signal at a lower level. This gives you a safety track you can use in case the main recording is distorted. (See next section for more info) 4CH – Record the built-in microphones along with a pair of external mics, like close-up and ambient microphones. Or record the built-in mics along with a balanced line input, such as the feed from a mixer along with the sound in the room. OVERDUB – Play along with a recording you’ve already made to build up a full production or song demo
You can record up to four channels of 96kHz/24-bit audio. Mono and stereo recording is also available. Recording formats include MP3 (from 32 to 320kbps), WAV and Broadcast WAV formats.

Dual Recording Mode
Dual Recording records a second copy of your performance up to -12dB lower as a safety track. This mean if your recording gets accidentally distorted, you'll have a backup copy that isn't distorted. Dual Recording works in addition to the peak limiting and low cut filter features which also prevent distortion.
The Dual Recording mode is perfect for recording your band live. Just set the unit to record and hit the stage without worrying about the recording getting blown out.
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