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If you own a DR-40 you should make the investment to buy this kit to go with it as well. The wind screen, case,battery kit and hand microphone handle make it well worth it. It jumps up the usefulness of the DR-40 quite a bit.The microphone handle lets you record the DR-40 directly connected to a mic stand or boom arm and use it like a normal mic. The windscreen helps in or outdoors because the mics are really sensitive even if you adjust the pick up you still get ambience. The windscreen helps cut that down a lot. The battery AC adapter lets you record carefree without worrying about battery life so long as you have an outlet to plug in. This is going to be handle for folks using the XLR jacks and phantom power features or at least for what I do it will be.The Case of course to store your DR-40 in but I admit I'm not as excited about it. I did buy the kit mainly for the case and windscreen but once I saw how useful the other items were I wished that the case could fit more than just the DR-40 so I now have to look for a small case or bag that can store the DR-40 along with the accessories from this kit.I would recommend this kit to anyone with a DR-40 I can't see why you wouldn't want to have an AC adapter or windscreen for the recorder. I was trying to be el-cheapo at first and use a foam wind screen from my old studio mic but it didn't improve anything much but seeing how the fuzzy windscreen with the kit improved the audio I feel i t was worth it for that alone.After all the raving though I do have some complaints. I feel like Tascam really should have included this with the DR-40 or at least offered it as a bundled option. It really is just accessories but these are some major accessories to increase the usefulness of the recorder.Another complaint is one I covered and that is about the size of the case and it not being able to hold the accessories. Perhaps a carry bag included with the case and accessories would of been a great addition because I do plan to take this on the road with me daily and I don't' want to get my recorder banged up.The microphone handle really feels rather "cheap" as in it's build quality. I'm sure it will hold up just fine but for Tascam quality I wish they used a thicker plastic for better durability. Overall those are minor complaints about the kit as I'm pretty glad I brought it and would so again if needed.

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