A while back, I asked people how they transcribed digital recordings. That led to a discussion of digital voice recorders as well. Here's the system I purchased: Olympus DS-660 Digital Voice Recorder (About $200, comes with DSS Player Pro Software) Olympus Foot Switch, RS-23 (about $60, allows for foot control for controlling playback and recording, to facilitate transcribing) I'm sure there are less expensive solutions, but this one has worked fine for us. Note that DSS Player Pro software only works on Windows. Another version is included, DSS Player, which works on Macs. It lacks a couple of features but it does the job. Mark -- Mark Warschauer Vice Chair, Department of Education Associate Professor, Dept. of Education and Dept. of Informatics University of California, Irvine tel: (949) 824-2526, fax: (949) 824-2965 markw@uci.edu; http://www.gse.uci.edu/markw