Summary: I have owned my LS10 for about a year now and have determined the following performance specs: I have tested it recording white noise from a CD I created using WavePad master edition. Generally, I have just been testing what the frequency range is (not how flat it is). My best results were recording in 96khz 24-bit mode. I was able to see it go from 20hz to 22khz using the WavePad frequency analysis tool.
Summary: This unit is nice, but if you are searching for true recording quality, read on. The Olympus is compact, has external speakers, modern functionality, is lightweight, and records at a decent quality. I spent a great deal of time reading reviews for this unit, both here on Amazon and on other websites. The unit in which I was comparing was the Sony PCM-D50.
Summary: Having read the reviews on the excellence of this product I was excited to order it, but what a major disappointment it turned out to be. Pick up of sound is very poor unless the unit is about three feet from the audio source. I have tried every possible setting for the zoom mic, including high and low sensitivity. I already own the Olympus DS 40 recorder and I compared this to the LS 10, recording the same material at the same time.