Hi Karen, I've just been looking into this myself, and I am leaning toward a Sony digital voice recorder (no tapes) that comes bundled with Dragon Naturally Speaking 7 software. http://www.sonystyle.com/is-bin/INTERSHOP.enfinity/eCS/Store/en/-/USD/SY_Bro wseCatalog-Start;sid=DzPGlgoJV5zGvDW3LS_MnUUH7ntuf7kq13E=?CategoryName=pr_p_ dragon7_pa A monster URL, I know. Sorry. My understanding is that the software transcribes the recording, so that you won't have to "re-speak" the recordings of other people's voices. I haven't purchased a system yet, so I cannot vouch for its efficiency or accuracy. Best Wishes, Cassandra Van Buren ^^^^^^^^^^^^^^^^^^^^^^^^^^ Cassandra Van Buren, Ph.D. Department of Communication University of Utah 255 S. Central Campus Drive LNCO 2400 Salt Lake City, UT 84112 801.581.7268 cvb@utah.edu http://www.utah.edu/newmedia/cvb