The Sony ICD-UX200 Digital Voice IC Recorder is a handheld device that allows for convenient dictation and voice recording. With a flash memory of 2 GB and a maximum recording time of 535 hours, this unit is perfect for business professionals on the go. Its USB connectivity allows for easy transfer of recordings to a computer for transcription or storage. The built-in MP3 player feature also allows for listening to audio files on the device. Made by Sony in China, this digital recorder is reliable and efficient for all your dictation needs.