As I understand it, that thing has all kinds of stupid misfeatures intended to make it difficult to transfer digital recordings into a computer. It can't record in MP3 format. If you record in ATRAC format you can't convert to WAV on your computer. If you record in PCM, maybe there's some way to convert to WAV, but you have to transfer to the computer in real time (1 hour recording takes an hour to transfer).
I bought a Marantz PMD660 recorder which has various stupidities of its own, but it records in MP3 format directly to a flash card, and I can transfer a 1 hour MP3 recording to my laptop in about 10 seconds.