On Tue, 2013-09-17 at 02:37 +0000, Eric Wong wrote:
  Hi, I'd like to compare recording quality of
portable recorders.
 I only care about the line-in input of these portable recorders.
 I'm thinking:
 * play audio through a good DAC and feed the line-in of each recorder
 * copy audio files off the SD cards from the recorders 
Sorry, I guess I don't understand ...
  * level match the inputs.  Probably based on "sox
FILE -n stats"
   output change input levels on each recorder to match levels.
 * play audio again through the DAC and feed the line-ins 
... why you want to do this?
Forget what I've written. You seemingly want to test a copy of a copy,
while doing some processing. IMO that won't give a valid result.