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The best device for audio recording would depend on your specific needs and budget. However, here are a few options:

1. Smartphones: Many smartphones now have high-quality microphones and recording apps that can record audio fairly well. This is the most affordable option.

2. Handheld Recordiers: These are portable devices designed specifically for audio recording. They offer higher quality than smartphones and have features like XLR input, phantom power, and adjustable gain. Some popular brands include Zoom, Tascam, and Sony.

3. Digital Recording Studios: These are more expensive but offer the best sound quality. They have multiple tracks, effects, and high-quality preamps. They usually also come with a DAW (Digital Audio Workstation) for further editing and mixing. Popular brands include PreSonus, Yamaha, and Tascam.

4. Shotgun Microphones: These are best