cool thanks for the heads up i was looking at getting a DR-40 too
how do you like it? and what mic do you use with it?
I just recently got this for an upcoming wedding gig. I've used the Zoom H4n in the past but the DR-40 is much cheaper and functions nearly the same, if not better. Currently not using it with mics as it is mainly attached to the house mix of venues for recording. My favorite feature would have to be the dual recording mode which allows a 2nd track to be recorded at the same time as the first but with up to a -12db pad/reduction to avoid clipping.
yeah that feature looks pretty good
also have you tried different speeds of SD cards? do you know what the slowest SD card is that will work well?
might be nice to use my older 8GB SD cards in it 
I'm pretty sure low speed cards will work. According to the user manual, a 1GB SD card can record 31 minutes of 24bit 96kHz audio (highest quality). That translates down to about 33.03 megabytes a minute, which is a little over half a megabyte a second. Most, if not all memory cards can write way faster than that.