46 TASCAM DR-40Higher values provide better recording quality.•WAV/BWF files are higher quality than MP3 files, but they•take up more space, so MP3 formats allow for longerrecordings.5 Press the . button to show settings.6 Use the + or – button to select SAMPLE, and press theENTER/MARK or / button.7 Set the sampling frequency with the + or − button toone of the following options.44.1k (default), 48k, 96kNOTE96k cannot be selected if FORMAT is set to MP3.8 Press the . button to show settings.9 Use the + or – button to select SIZE, and press theENTER/MARK or / button.10 Set the maximum file size with the + or − button to oneof the following options.64M, 128M, 256M, 512M, 1G, 2G (default)NOTEIf the maximum set file size is exceeded during recording,•the unit will automatically continue recording in a new file.Depending on the file format, the amount of recording•time will differ for the same file size. The amount ofrecording time is shown on the right of the setting value (inparentheses).Recording automatically stops if recording time exceeds 24•hours.11 Press the (HOME) [8] button to return to the HomeScreen.Preparing the recording inputsRecording with the built-in micsPoint the mics at the sound source and place the unit in astable location where there is little vibration.Recording with external mics (EXT MIC IN)Connect external mics to the EXT MIC/LINE IN connectors.4 – Recording