I've always gone line in. Sound professionals cardoids along with their mini battery module. I know most will consider this absolutely blasphemous, but I use line in with the auto gain control on. Why? Because it has always given me great results and most importantly- it lets me record without having to wory whether my levels are ok. I used to record with a sharp unit where I could play with the levels on the fly and that was nice, but I just really prefer the auto gain control. All the shows I tape are incredibly loud... the doors, zz top, joe satriani.. its just nice haing the AGC keeping everything in check. That being said, I've never had a problem with a recording being too low. If I went to a quieter concert, I'd definietly consider switching off the AGC and setting the levels myself. edit: one show was so loud that even the AGC couldnt handle it. AGC along with bass roll off was still not enough.... that was a loud one!