I'm selling a barely used E-mu Audio Production Studio Sound card. This features a 16-bit, 48 kHz A/D converter with Four analog inputs and two analog outs. Two of the inputs are switchable between line and mic levels, and all are TRS balanced. This is a pretty nice unit very quiet with a minimum of digital "artifacts" compared with 16-bit 44.1kHz systems. This is really best for someone interested in MIDI based recording who wants to add some live tracking as well. It also has onboard DSP and enables hardware access to 32Mb of Soundfont-based samples. (The memory comes from your computer's RAM.) I'm selling it because I have very little use for MIDI samplers, and would rather upgrade to something like a 1010. IMPORTANT: I misunderstood this when I bought it, I dodn't want you to. The system only permits the recording of TWO tracks simultaneously, as it mixes to stereo before the recording stage. E-mail me for more details. I bought it for $499. (MSRP $699) I'm willing to give it a good home for $350. It is 7 months old.