I use a headset. It definitely gives you better sound quality. I can't imagine attempting a poor quality audio (with background noise) with the computer speakers, not that I receive poor quality audios very often anymore. If you're going to do transcription, you certainly want to invest in a good quality headset that will be comfortable. The headsets with USB plug tend to give better quality sound than analog plug.

Lisa

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Transcribble Virtual Assistance
Nova Scotia, Canada