Recording, playback, STOP, PLAY, FF/REW functions work, but the speed conversion function may not. Noise seems to get recorded during recording. (Sometimes it doesn't depending on the unit's orientation.) The sound through the headphones is so-so, but there's noise coming from the unit itself depending on its orientation. Since it hasn't been used for a long time, its future operation is uncertain, so it's being sold as junk. Earphones and a leather case are included, but there is no instruction manual or remote control. Batteries are not included. We hope you will consider purchasing this item after understanding the above.