Tascam Portable Handheld Recorder with Wi-Fi DR-22WL Features: Automatic division function that divides files at marks (manual division also possible) Dual format recording function allows simultaneous recording of both WAV and MP3 files Scene Dial Presets for instant setup of common recording applications Remote control, file transfer and streaming playback using 2.4GHz Wi-Fi Wi-Fi connects directly to smartphone without a router Full remote control using the free TASCAM app for iOS and Android Recorded audio can be posted directly to SoundCloud using the TASCAM DR Control app.