Scott, why do you need one that big? It's simple as can be to upload any recordings to a computer. Interested in knowing your reason for spending on a 32GB. 
Hi Bill, 
I was thinking in terms of capturing a 2-3 hour long live music concert in  24bit/96kHz WAV format. 
How many stereo record-able hours and/or minutes (@ 24bit/96kHz WAV) will a: 4Gb; 8Gb; 16Gb; and 32Gb microSD card provide?
Scott 
Scott, I won't do the exact math but a 2GB card will hold about 400 mp3 songs at 4MB each. A wav is maybe ten times more dense. So, say, 40 songs for a 2GB card recording WAV. I would think that most people don't record stuff like that at 24, they record at 16, but probably no harm to record at 16. A 32GB card may be vast overkill, but maybe there are other reasons. 
Bill, 
Thanks for helping to clear things up for me regarding recording time. 
I was finally able to locate the actual 'Recording Time Duration' on page 74 of the DR-07MKII manual (see below).
I can see now that even a 2Gb card supports up to 1:02 hours of record time even at the extreme highest 24 bit/96kHz Wav file sound quality . 
Since I've already got a couple of 
G.Skill brand 4Gb microSD cards (class 4) lying around, and assuming these will work, 
I'll now be able to forgo the extra added expense of buying a larger capacity card. 
 I think the reason I was initially concerned was because I had misinterpreted the 2:04 rec time duration for Wav Stereo 24 bit, 
as being 2 
minutes and 4 sec, and not 2 
hours and  4 minutes. 
Whew! Now I fully understand why you had questioned my wanting a 32Gb card. thanks bud.   
 Scott 
