Our review:Item Description:Transcribe audiotapes in a jiffy with this Panasonic transcriber. The Panasonic RR series is designed for the small office/home office market. They are full-featured machines at very low prices. These units have built-in condenser mics and mic jacks for external mics.The RR-930 uses micro-cassette tapes and has two-speed taping function with variable (+/- 20%) tape speed control. Headset and foot pedal for remote review are included. Foot pedal has play, backspace, and rewind functions. 3-position backspace allows you to adjust how far it rewinds when you take your foot off of play: 0, 1 or 3 seconds. The RR-930 includes LED indicators for power, tape run, record and quick-erase, 3 digit tape counter and Volume and Tone controls. Silent full auto stop and auto backspace control add even more convenience to this unit. For the home transcriptionist, all you need is a telephone record adaptor and you're ready to rerecord.
Amazon.com Item Description:Its advanced features and use of microcassettes make the Panasonic RR-930 transcriber/recorder a compact and useful business tool. The built-in condenser mic allows for easy recording, and the unit also has a foot-controlled backspace function and variable speed control. The three-digit counter allows you to keep your place, and the quick-erase, two-speed tape selector and full auto-stop functions add to the ease of use. The RR-930 comes in black with a headset and foot controller.
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Buyer Testimonials
Average Buyer's Review:
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Better than Sony
I like this machine (Panasonic) for the price. I purchased a Sony for backup and was very disappointed in the quality and controls. It was also very muddy and you couldn't get it clearer. The Panasonic is adjustable for clarity, speed and it is especially easy to use to forward and rewind the tapes. It may not be a Dictaphone, but it is a pretty good second.
Buyer's review: 
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Just Okay
The Panasonic transcribers are good machines, about the best, but this one in particular leaves a lot to be desired. But all in all we've had the best luck with the Panasonic.
Buyer's review: -
Love this thing!
I have been using one of these babies for over a year now and I love it! The speed control and the back space control and everything works just great and makes transcribing tapes very easy!
Buyer's review: 
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Returned this defective transcriber
Worked ok for two weeks, then began making squeakng and finally screeching noises instead of playing perfectly fine tapes. I bought a refurb of this same machine years ago and it at lasted 2-3 years before the motor went.
Buyer's review: 
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Good Product
Easy to use and hook up. Good features. My only complaint is when I remove my foot from the pedal and the tape stops, it makes a loud click noise that can be annoying. Well worth the money!