For what it’s worth, I have finally achieved spectacular sound using a SD-302 into the H4N using unbalanced xlr to phone plugs. The SD-302 set up is -10dbu at the outputs, tone generator set at 0dbu, clip set at +4dbu. H4N sets up vanilla at 48/24 with limiter set at studio, although, I don’t think you really need it on the H4N with the SD-302 set at +4dbu. I end up with 0dbu on both devices (using the SD-302 tone generator)with H4N input volume set at 58. I normally record at about -18dbu. This set up puts my SD-302 input trim and fader at about 12 o’clock unity. perfect. When I push it to clip by yelling into the input mic (MKH 416, or potting up, both devices limit at about the same time, with absolutely no distortion. The H4N set up this way produces identical quality vs my Fostex FR 2LE. I couldn’t be happier. Thanks for the tip about using the line input to avoid the not-so-good H4N pre-amps.