PCM Digital Stereo Sound
The Elura 40MC can record sound in two audio modes:
16-bit (48 kHz, 2 channels) for the highest sound quality, slightly better than CD quality, and equivalent to DAT tape;
12-bit (32 kHz, 2 from 4 channels) for recording on two channels (stereo 1), leaving two channels (stereo 2) open for post production audio recording (narration, music, etc.).