You can create both LPCM and MP3 files in one recording session.
tab - “REC Mode,” and then press
.

or
to select “Edit” under “Dual Recording,” and then press
.
or
to select “LPCM,” and then press
.
or
to select the bit rate you want for LPCM, and then press
.
When you press
, the previous display appears again.
or
to select “MP3,” and then press
.
or
to select the bit rate you want for MP3, and then press
.
or
to select “Edit Complete,” and then press
.
STOP to exit the menu mode. You can select one of the following bit rates when you select “LPCM.”
LPCM 96kHz/24bit
LPCM (not compressed) in stereo high-quality recording mode
(The sound quality is higher than with LPCM 44.1kHz/16bit mode.)
LPCM 44.1kHz/16bit
LPCM (not compressed) in stereo high-quality recording mode
(The sound quality is equivalent to that of CDs.) (Initial setting)
You can select one of the following bit rates when you select “MP3.”
MP3 320kbps
MP3 (compressed) in stereo high-quality recording mode
(Initial setting)
MP3 192kbps
MP3 (compressed) in stereo standard-quality recording mode
MP3 128kbps
MP3 (compressed) in long play stereo recording mode
MP3 48kbps(MONO)
MP3 (compressed) in monaural standard recording mode