The Tascam DR-40 combines 4-track recording, adjustable condenser microphones, XLR inputs, and long battery life in a portable recorder that can be taken anywhere. It allows recording of up to four tracks using the built-in microphones, external microphones, or line-level sources. The high-quality microphones can be switched from AB to XY configuration to adapt the recording to the sound source. A pair of excellent-sounding Tascam microphone preamps provides phantom power for external condenser microphones and allows recording quality up to 96 kHz at 24-bit resolution. The inputs are equipped with locking combo connectors (XLR/¼") from Neutrik. The DR-40 saves recordings on SD or SDHC cards up to 32 GB; a 2 GB card is already included.

After recording, you can play back your takes with EQ and the optional automatic level adjustment to enhance perceived loudness during playback. In addition to a stereo reverb effect, it also includes a speaker and a chromatic tuner function. Recordings can be transferred to a computer via a USB 2.0 connection. Other features include overdub function, variable speed playback, limiter, and low-cut filter, among many others. With its user-friendly interface, the DR-40 is perfect for home recording and live recordings.