This is a never-used Tascam hand-held digital recorder, model DR-07MkII, now discontinued but replaced by a Tascam DR-07X. Since I prefer the larger controls of my Tascam DR-P2 there's no reason to hang onto the DR-07MkII. This digital recorder comes with a USB cord and a removable SD card. Minimum operating system requirements call for the Windows XP, Vista and 7 O.S., so if the word 'minimum' is anything to go by, this recorder's audio contents could be downloaded directly to a computer with a Windows 10 or11 operating system. If not, there's always the SD card! I bought this new from Guitar Center in Boston many years ago. Google for full description or check Amazon: