Sony PCM-D100 Help Manual page 82

Help Guide | Audio file formats you can record or play on PCM-D100
LPCM (Linear Pulse Code Modulation)
A digital audio format that records pure sound without compressing the source sound.
By recording each element of the source sound as it is, the LPCM format can reproduce
the expressions and presence of the original sounds. The 96kHz 24 bit recording,
regarded as the standard recording format of major recording studios, provides high-
density recording exceeding that of DAT (48 kHz 16 bit) or audio CD (44.1 kHz 16 bit
recording). Thanks to its flat frequency response covering low and wide ranges, the LPCM
format records files with a rich sound quality.
Sounds is recorded in the .wav file format that can be played back on a conventional
computer.
Use the LPCM format for versatility.
MP3
The MP3 file format compresses sound data to reduce the file size.
Although it cuts sound from the range inaudible to human ears, the sound quality is inferior
to that of the LPCM format.
Use the MP3 format for sharing files on the Internet or for smaller file sizes.
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