As a proud owner of an iRiver ihp-120, i can say as long as you rockbox it, its perfect. I have made a many concert recordings with it and it has performed flawlessly. Previously I used a Sony MZ-R70 MD which worked and sounded great but disc and battery changes totally sucked. Then I borrowed a friends iriver to test it out, it was awesome! Had a few problems at first with iriver firmware recording limitations and sample loss problems, but once Rockbox was available all those boundaries and flaws were gone. I can now record for up to 9.5 hours on one battery charge, have on the fly level control with peakmeters, Custom time and filesize split times, Clipping protection (Automatic Gain Control), and most of all seamless file switch after the max filesize of 2GB(A FAT32 constraint) is reached!. Many people are also writing new features almost daily to implement any features possible. Even Optical digital recording is now possible altho it cannot provide 24/96 recordings as the the chip maximum is 20/96. It's definitely worth the investment if you can find one (h-300 series too as they have the same guts)!!!