I just got a DR1 and ran some tests. I played sine waves into the Mic1 input and recorded the results. The settings were: System 1.02 16bit 44.1kHz WAV Mic1 input Gain: Low Lowcut: off (plugin) power: off no limiter or AGC Input knob on side set to about 4 I set it up so that the sine wave would fade in from 0 to 1 over 10 seconds. There was a stereo miniplug to stereo miniplug cable running from my computer's output to the Mic1 input. On the Tascam the meters were set so that the full volume signal put the meters at about the middle, as I didn't want to get anywhere near clipping. There is obvious clipping, or something weird is happening to the waveforms if you zoom in on them. Also, once it gets to full volume, you can see the amplitude fluctuate. DR000011.wav is a 40Hz signal DR000012.wav is a 400Hz signal I usually record using some cheapo omni mics, I was noticing a lot of weird artifacts, which I thought had to do with having the Gain control set to High, but this test proves otherwise. Not very good, I'm disappointed that I bought this thing right now. I might try to upgrade to system 1.10, although I've heard bad things about it on here. Btw, this is my first post here, I've attached the two sound files, I hope they upload! DR000011.wav DR000012.wav