Like two robots having an underwater conversation.

Author's Rating:

Pros: Attractive body and button layout. Light weight. Fairly robust editing features.

Cons: Stereo has little separation. Audio warbled beyond clarity NAV button too simple for complex menus

The Bottom Line: 
Overkill for casual user, underwheming for someone who expects product's features to work well.

Author's Review
I bought this recorder with the intention of using it as a cheap way to record audio performances as well as notes for myself. My previous recorder was the Panasonic
which recorded well enough to copy to my computer and after a bit of mastering, turn into a convicing recording.

Right away three features jumped at me.
* The stereo recording mode,
* The compression scheme that allows sampling at 44.1k- allowing a wide frequency range to be recorded,
* And USB connectivity.

Navigation:

In practice, the recorder, with it's directional navigation button was not as efficient and the Panasonic's navigation, and took more time to adjust quality settings.
I found myself spending more time that I would like fidgeting with menus trying to access what I needed quickly, when the sparse 41min. stereo time drained memory low. I was suprised at the amount of editing fuctions. Splicing, combining, bookmarking... impressive.

Audio Quality:

The big downer was the recording quality. While sounding better than the Panasonic's (because of the wider frequency range) when the ST,SP,LP recording was transferred to my PC the quality was terrible. The high-quality LPEC codec introduces significant warbling effect into the recording, at any quality level. Which to someone desiring to record speech or music to sound normal renders the device unusable. Oh yeah, no recording level meter.

Stereo Recording:

The stereo mics, while not in X/Y or mid-side arrangement, manage to pick up independant sounds, but the majority of the stereo separation seems to happen inside the recorder, subtraction and channel mixing of input, but I may be wrong about that. The stereo recordings have a digital delay quality to them, not at all what was expected. Blowing on the recorder, panning left to right mic, yielded noise coming out of both speakers, but only hinted at a panning effect, which suggests trickery to achieve stereo.

Causal User:

For causal voice memos, this recorder is overkill. Fancy features and very light weight body are attractive. Recording quality is sufficient for getting down thoughts or bursts of musical inspiration, but a less expensive model would do it much more efficiently.

Conclusion:

A poorly executed wonderful idea. More than a casual user would need, less than an amateur recorder would expect.

What could be improved:

More recording time, Less severe compression (like MP3/OGG Vorbis), True stereo recording, more intuitive navigation buttons.