Edirol / Roland R-09HR Portable Audio Recorder | RK Audio
So apparently sonic stage can handle up to 96khz 24bit for wav files. But I don't know if the Atrac3 plus encoder keeps the 24bit dynamic range or reduces it down to
Zoom H5 24-Bit 96kHz WAV/MP3 Handy Audio Recorder - Used - The Pro Audio Guys