I have Edirol R09 - I use normal SD card 8GB 24 bit / 48 Khz Is possible to record in 24/96khz, but at last time I had problems with plaing this recording directly from Edirol (for example when I drive car back home from concet). I don´t know if is problem in SD card, or in Edirol. Maybe is little old (I have it 7 years). But digital transfer 24/96 recording from SD card was good in all cases. I think that 8GB card = 4-5 Euro. It is not too much. Anyway 24/48 is enough in mostly cases. And you can be sure, that your recording will be good. It´s a question if you could to buy external microphone......it is beter in many in many aspects - quality of sound including. Forest