It features a 1/6" CCD which is normally found in the MiniDV camcorders, yet records to an SD card which in and of itself isn't anything to write home about. However, this puppy was made to record to the SD card which unlike the MiniDV camcorders gives you the full resolution without sacrificing the quality. It's all encased in an water resistant and shockproof exterior, giving you a 2.7" screen and a 1.7 second boot up time which means (again, unlike the MiniDV cams) you're up and running instead of waiting for the tape to load and be ready. There's NO tax anywhere from Vanns and shipping is always FREE as well,... get it now for the lowest price on the net bar none before they raise the price. PANASONIC SDRS10P1 SD CAMCORDER DEAL