Not sure it has one (but with the 1st gen scroll, we were told there was no mic - but it did have one, well it seemed that some apps used the 2nd speaker in it as a mic)
Maybe someone with an Excel can have a look for you.
" Just because you could, doesn't mean you should. "
Hi. I used the pre-installed Hi-Q MP3 Recorder app and it recorded my voice. I can play it back. I suppose i'll have to test it further to find out where it is.