The LS-100 features two internal 90-degree directional stereo condenser microphones that capture lower-bass frequencies and louder sound with less clipping, two 1/4" XLR/standard phone combination inputs and multi-tracking with two-channel simultaneous recording and eight-channel playback. It also features uncompressed 24-bit/96kHz linear PCM digital recording. Frequency response is 20Hz to 20kHz and its microphones support sound pressure levels down to 140dB. A switchable low-cut filter enables users to eliminate low-frequency sound at two different settings: 100Hz or 300Hz. Up to eight tracks are at users' disposal.
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