Audio encoder allows you easily encode any audio sources in MP3, directly to your USB mass storage device like pen drive or hard disk. Just connect any tape, mixer, turntable or any line-level audio to audio encoder, plug your pen drive, and press record to get great stereo recording. It offers studio quality 16-bit, 44.1kHz digital audio with its internal high resolution analog-to-digital conversion system. The Input and clip level will let you monitor the proper gain to optimize your take.