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> the Zooms. The device is intended for professional video work > (like the older r-4 and r-4 pro), and can record up to 192k > at 24 bit depth. It's always funny why people bother with 192kHz. Let's take the R-44 as an example: frequency response is specified as 20-40k (+0/-3dB), which typically comes down to about 20-27k (+0/-0.1) - so why do people even bother with 192kHz? > Subjectively, I am very pleased with the unit. I've been This is a statement that is imo much more valuable than the 192kHz...and I'll definitely consider the R-44 (although it's more than three times the price, about eight times the size and more than ten times the weight of the Zoom H2...) Rainer