The Masterlink does ship with a 40GB hard drive, but the operating system is only able to recognize 32GB of space. Alesis uses the 40GB drives because they are widely accessible in contrast to 32G drives. The drive also stores the OS for the Masterlink, as well as a pre-rendered disk image file that cannot be removed. These files account for the rest of the space used on the Masterlink's hard drive, which leaves 31.2GB.

If we go by the "every stereo minute of 16bit/44.1k audio takes approximately 10MB of disk space" guideline, then 52 hours of available record time will take about 31.2GB of the disk on the Masterlink.