At Standard Play, it can record about 70 hours of lecture, and at Long Play, which is just fine also, over 400 hours.  It records in the Windows standard WMA (Windows Media Audio).  Using the included USB cable, it acts as a 'hard drive' to your PC or Mac (512 MB flash drive).  The WMA files play back right from Windows in iTunes or any song-playing software and can play on Mac with special software also. 

The Play and Record buttons have been adapted.  The unit powers down after 5 minutes of non-use, and either switch wakes it up.  The next Record switch press starts recording.  It records sequentially without having to do any folder setting up.  It's very easy.  You stop recording with either switch.  For note-taking, you stop/start as many times as they want.

Later on, the Play switch then plays what you have recorded.