I made several quality tests, but Natalie Imbruglia's Torn clearly demonstrates the JBM's recording capabilities:

• Origonal WAV Reference
• Highest Quality Line-In
• Highest Quality Internal Mic

I suggest you listen to the origonal wave file first so you have a clear idea of what the quality SHOULD be. Then notice the distinct lack of high-end in the Line-In sample. The Mic - which we don't expect to be that great anyway, does sound like you are listening to it through a 1940s radio.