Olympus has announced the LS-10 Linear PCM Audio Recording Device ($399.99 estimated street), a new portable recorder that allows you to record in uncompressed 24-bit, 96 kHz linear PCM format.

The LS-10 records and plays back in WAV, WMA, and MP3 formats and has 2 GB of built-in memory, as well as an SD/SDHC removable media card slot. Furthermore, the recorder features built-in stereo speakers and high-sensitivity microphones, manual recording level adjustment, a remote jack for an optional wireless remote controller, a recording life of 12 hours on 2 AA batteries, and a 1.8-inch LCD with backlight. The unit has an aluminum body and weighs 5.8 ounces.

The LS-10 comes with Steinberg Cubase LE 4 software, a carrying case, USB cable, audio cable, wind screen, two AA batteries, and a strap.

Expect the recorder to ship sometime in January 2008. For more information, visit www.olympusamerica.com.