The DR-60D is capable of recording at 44.1, 48 and 96 kHz sample rates and at bit depths of 16- and 24-bit. Channels 1 and 2 are equipped with XLR/TRS combo jacks that can accept either mic or line level signals. These inputs can be used to connect microphones, audio playback devices and other gear. Each of the combo jack inputs are capable of supplying either 24V or 48V phantom power and each can be set independently of one another. They are also each equipped with peak indicator lights for monitoring your input levels as you record, as well as with discrete microphone preamps for independent gain control over microphones connected to these inputs. In addition, the DR-60D is equipped with a 3.5mm stereo input that feeds into channels 3 and 4. It can be used to connect gear such as stereo microphones or external stereo audio equipment that terminates using a 3.5mm mini plug. It is capable of supplying plug-in power to video mics and other high output mics that require it. The 3.5mm input is equipped with one gain control knob that controls the input level to both channels 3 and 4 and it also has a peak indicator light.