This is a SONY ICD-LX31 memory card recorder that can record and play audio. The main unit is in pretty good condition. An 8GB memory card is included. The instruction manual and other booklets are included, but they have some creases and bends. Of course, the unit has been tested and is in working order. Brand: SONY Included items: Instruction manual, 8GB memory card, original pouch Model: Memory card recorder Color: White Functions: Audio recording, playback