Will take offers. This is a transcription machine that uses regular sized cassettes. Great for students in transcription, doctor's, lawyers, or author's transcription. Comes with foot feed and an extra one and a new headset never been used. Works great. Speed set at 15/16 which means it can slow down to a crawl. Let me know if interested Kathy Jones 229 221-1660. Thanks for looking. I'm located between Cairo and Thomasville, GA will meet you close to Tallahassee if needed.