The R-26 uses a FAT16 file system; this is a very common file system used in the computer, electronic and audio recording industries. The FAT16 file system has a maximum file size of 2GB; this is a limitation of the file system and not of the R-26. However, recording does not stop when the 2GB file size is reached. The R-26 will automatically create a new audio file when a recording reaches its 2GB maximum file size and recording continues.