http://www.zoom.co.jp/english/(...)x.php
D'aprés ce qu'ils disent, il te faut un lecteur SmartCard que tu connectes à ta machine, c'est via cette interface que les échanges se font.
Import/Export WAV/AIFF files
If you have a personal computer with a SmartMedia card reader/writer, you can use the free PS-04 Card Manager Software* to import and export audio data of each track using the WAV or AIFF file formats. This opens up a wealth of possibilities such as editing with DAW software or distributing music on the Internet. By backing up project data on the computer, you can re-use existing SmartMedia cards.