The AKG Perception 120 USB is a true plug-and-play USB mic for podcasts, voice-overs, and home recording in general. The P120 USB features a built-in digital-to-analog converter (DAC) with 24-bit and 128x oversampling. That means you'll get clear, detailed sound with low noise. And the integrated pop filter helps optimize vocal recording. A switchable bass-cut filter minimizes rumble and low-end noise. The P120 has a sound pressure level capability of 150 dB, letting you close-mike high energy sound sources — like drums or amps.