Anyone know the difference between H140 and H340 hardware?

[sordup]

...besides the color screen and clock and the obvious physical changes. Did they build upon the same foundation of the H1xx series?
Specifically, is the recording hardware of the H3xx series any different,  A/D converters and such? Is the 3xx series a comparable recording device?

[saratoga]

Theres a complete specification for both players in the wiki.

Regarding recording, the H3xx doesn't have optical.