M-2020 is truly an "all purpose" machine that works as a desktop dictating machine, desktop transcribing machine, records conferences and interviews and can even record telephone conversations using readily available microcassettes at your choice of two different recording speeds. Its slide switch hand microphone makes dictation easy and the two function foot control, adjustable speed control and automatic backspace provide all the necessary features for transcription accuracy. Compact, fully featured with hand microphone, foot control and listening device included, the M-2020 is ready to work right out of the box.