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I also have a Sony Vioce Recorder, not sure which model, but it had 5 folders that will each hold 100 tracks. The recording quality is great for voice, but somewhat lacking for music; though using the Line-in input will improve it somewhat.
Yes, it does play in stereo and you can click and drag MP3 files onto it and they sond as good as an IPOD. It also has a crude on-board editor that allows dividing tracks, and a few other options. It also comes with software to download to your computer which allows more editing featured. I think I paind only about $30 for it so it it a good deal for the money.
