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The U2's recording features aren't as great as iFP-8XX. The U2 can only record up to 128kbps MP3. The tradeoff is the U2 is UMS, so you don't need to install any software or drivers to use it. The U2 is also much smaller than the iFP and comes in capacities up to 2gb rather than 1gb. I'm speaking from experience because I own both.
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