The Belkin TuneTalk Stereo for iPod is working exactly as advertised by Belkin. I use the 3.5mm stereo input jack to connect to my radio and record sermons and lectures at the iPod LOW QUALITY setting( 22,050Hz sample rate, 32,000bps bit rate, monaural), to save disk space, and the playback sounds great. I've also recorded stereo music at the iPod HIGH QUALITY setting(44,100Hz sample rate, 256,000bps bit rate, stereo) and the results are terrific too. I use audio editing software to convert the relatively large .WAV files that the iPod produces, to a smaller .MP3 format. I haven't needed the built-in stereo microphone yet, but that also checked out OK! One more thing... When making long recordings, I always connect the included USB power/sync cable to a USB port or to an iPod AC wall charger (5V@500mA), just like the instructions recommend. Wouldn't want my battery dying in the middle of a recording.