The standard SP miniDV tape will record 60 minutes, and that same tape running at LP will record 90 minutes. Video and audio quality will be identical for both. The only problem with LP is that the track pitch is 2/3 what it is for SP, which means potential incompatibilities when playing the tape on another machine unless the calibrations are exactly the same. I ran into this issue yesterday; I had an 80-minute program copied by a major outfit here in Portland onto VHS tapes. Took them home and checked the quality, and I'm glad I did; partway into the movie, there were occasional "glitches" of blockiness in the picture. Took the tapes back, and they did the duplication using a different miniDV player. This time, everything was fine. The other issue is that if there are any tape defects, you will take a bigger hit when using LP mode. Two weeks ago I saw my first dropout. It was a strange squeal in the audio that lasted for just a couple of frames. Fortunately, there was another camera shooting the same scene, and I was able to copy his audio into the master.