Looks like a Tascam DR-40, a portable 4-track digital recorder. There are much cheaper options for measurement mics, even professionally calibrated ones, see the Cross Spectrum thread, for example.
I've got a UMIK for measurement and a miniDSP HD for equalization (and speaker building). I wanted to add this to my arsenal in order to make recordings of my speakers (and the occasional live show) for further assessment and was also wondering if it could work as an SPL measuring tool.John beat me to the punch, but as he noted it is not a measurement mic but a handheld stereo recorder. Not exactly the kind of device that should be used for measurements, and in fact, judging from one of his reviews it doesn’t even look like Mr. zeos is using it for measurements. If you’re serious about measurements you can get a calibrated UMIK-1 for well under $100.
url=https://www.youtube.com/watch?v=HAojRPXfOVA
Regards,
Wayne