It's a handheld recorder, like the Zoom units. Look it up
http://tascam.com/product/gt-r1/So yes, it's a killer recorder. You can use the built-in stereo mics or plug in. But the really nice thing about this one is you can plug right in, practice, record, lay down some quick musical ideas, has guitar effects, use headphones or line out to a board/DAW. And also cool is it has a "slow-down" feature if you want to load in songs and learn them. It's in near-new condition, very gentle use over the years,, and comes with the Tascam AC adaptor which cost me extra (otherwise you have to charge it via USB which is slower). And an SD card is already in there. It's a killer practice tool, as well as for capturing ideas for you writers out there.
Asking
$70 shipped to you in the lower 48 ...gimme a holler
Edward