The R-05 uses a FAT16 file system; this is a very common file system used in the computer, electronic and audio recording industries. The FAT16 file system has a maximum file size of 2GB; this is a limitation of the file system and not of the R-05. However, recording does not stop when the 2GB file size is reached. The R-05 will automatically create a new audio file when a recording reaches its 2GB maximum file size and recording continues.
NOTE: If you need to combine multiple audio files into one larger file, you can use audio editing software programs on your computer (e.g. Sonar, Garage Band, etc). Another option would be to use online services or freeware that merges .wav or .mp3 files together; these can be found online (e.g. Google search).