SD card, accessories, AudioGate CD not included. Please check the default startup screen, the two photos of the current settings, and the surrounding scratches and scuffs. Operational check performed for listing. Current status: - Recording OK - Playback of recorded audio OK - Volume buttons OK - INPUT level button OK - Headphone jack OK - Microphone directionality OK - Microphone rotation OK - Basic settings OK - Factory default settings OK - SD format OK - Backlight on OK - Backlight settings OK - Backlight contrast settings OK Defective areas: - Right cursor operation is problematic. Fast-forwarding is not possible, only rewinding. Also, when selecting N/Y, the response is delayed by a few seconds, or it doesn't work, but it works fine after a while. This sometimes happens with other cursors, but very rarely. Other buttons function normally. As the system is over 10 years old, it is unknown if an upgrade is currently possible. Would replacing the part fix the issue? Even as is, recording and playback are not a problem, and it is perfectly usable if you are just editing the recorded material on a PC, ignoring the format and default settings. Also, please note that it is for nickel-metal hydride or alkaline batteries, and using lithium-ion batteries will cause bugs. Overall, this is an old, used item, and considering its history of being used for audio source production in the field, it is being sold as-is, and no warranty is provided. Please bid with your understanding.