I have a digital recorder and I want to be able to download the audio
into my Dell laptop. I can't find any info on either device concerning
the impedence of the inputs and outputs.

I would be going from the earphone jack on the recorder to the mic input
on the Dell Inspirion 8500. Is matching required in this instance? If
so any "standards" I might go by for the earphone output and the mic input?

--

Kirk

"Screw the planes, take a train", Me

For this type of connection, don't worry too much about impedance. The mic input probably has a low impedance so ensure that the volume on your recorder is kept fairly low.