I used my H140 to record a live gig the other week, I had it plugged into a monitor output on the 4-channel mixer they were using (just 2 mic's and a guitar). Other than the fact that the monitor level was lower than ideal, it recorded just over an hour of audio very nicely. I ran it through Goldwave to amplify it a bit, clean it up, and break it into individual tracks to write to a CD, and the end result sounds surprisingly good considering the very low-tech method the whole thing was put together. Very impressed. I can't say that I noticed the pop that the player generates when dumping the buffer, but I forget if it was supposed to do this using Line-In or not. (1.40 firmware).
I may have to lend the unit to my mate so he can record the Tenacious-D concert that I can't get to!
