This is an IC recorder made by Panasonic. It has some scratches on the surface due to being stored at home. I have confirmed that it records audio and that all the buttons work. I will accept returns if it does not function. You will need batteries separately to use it. Shipping will be via Yu-packet Post. Discounts are available if you purchase with other items! Please feel free to comment. Please feel free to ask if you have any questions (^-^) Instant purchase OK. Will ship within 24 hours of purchase.