Well, I just bought it and it's a marvel! I was a little afraid of not understanding how it works but thanks to the manual handling is not too difficult.
It is a 4-track (enough to start), there are dozens of guitars-bass effects incorporated, a metronome or drum grooves programmable (tempo etc.)..
In short, there is to record its first component and transfer them to your computer via a compact flash (fournie!) or via a USB cable.
For only 300euros there frankly what to do ...