"When making an audio recording on the iPAQ Pocket PC and the recording exceeds 70 minutes in length, the iPAQ may not save the file as one single, continuous recording. Instead, the recording may be saved as several smaller files. The entire recording will still be saved and available for playback but you will not have one single file that contains the audio recording.
You may also notice that during an audio recording the iPAQ will make the standard sound commonly played when a recording has stopped. Even though this notification is played, the iPAQ will continue to perform the audio recording.
This issue is experienced when storing the audio recording directly to a CompactFlash Storage Card."