MDLP recordings (LP2/LP4) are transferred as-is, SP/MONO recordings are by default transcoded to Hi-SP, however you can choose to have them uploaded as PCM (recommended). You can choose to have uploads automatically converted to WAV, or manually do it afterward. The resulting WAV can of course be converted to your format of choice. P.S. The RH1 is essentially the same as the M200. The only difference is the price and the fact that the M200 comes with a bundled microphone. You will probably find an RH1 for a good bit less money.