The LS-10 records in uncompressed 24 bit/96 kHz Linear PCM format for digital stereo recordings true to the original performance. The LS-10 is also able to record and playback WMA and MP3 format. It has up to 12 hours of recording capability – 2 GB built-in memory and SD removable card slot. According to Olympus, the microphones and circuitry are high-sensitive with low noise. Besides the microphones it also features stereo speakers for playback.