5ms seemed to be the figure on a quick test here. Sound quality - well, it's the same as if it's writing to its SD card I guess, or playing back. The H2 is fine - at the price - when using its four mics (no, you can't assign them to different channels when working as an interface) but the mic input is noisy for external mics. Line in is fine but a little too sensitive, so you need to be able to reduce the level of the source.
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