You can set the recording mode for the files to be recorded. Set this menu item before you start recording.
You can select one of the menu items available.
SHQ
Super high quality mode (MP3 192 kbps) (Initial setting)
HQ
High quality mode (MP3 128 kbps)
SP
Standard play mode (MP3 48 kbps)
LP
Long play mode (MP3 8 kbps)