Looks like Samsung make this? Has dolby NR as shown on the back cassette door cover and is a stereo recorder. Looks almost like something Sony would built and could have been rebadged. And also if anyone know the year and if more Samsung walkmans were made.

http://www.ebay.com/itm/180862183019?ssPageName=STRK:MEWNX:IT&_trksid=p3984.m1497.l2649

Here some pictures of the inside and outside, is made by Samsung model MY-A396S, not a rebadge, is in working order now, just needed a belt and is pretty loud. Does have AMS music scan and tape counter, plus electric erase heads, while seen some cheap recorder walkmans only have permanent magnet erase head, plus casing is mostly metal. Transport design is mostly taken from some of Sony early 1994-1997 EX series with logic control.

Easy way is to look at the erase head, if it AC, sure have two wires going to it and not just a permanent magnet erase head. This one actually shockingly does. Inside you will have a ac bias coil.