I bought one of these for 99 squid, out of Matchetts last Christmas.
It only has one input and no bounce features or such like, apart from this I was unreliably informed that it was actually really good.
It eventually turned out that it is good but can only be used with Maxell Pos. II Chrome tapes.
These are difficult to find - The only supplier in Belfast appears to be Dougie Knights "KNight Records" on Botanic Avenue, where they can be bought for 3.50 for 3 tapes.
Also bear in mind that using any tape based 4-track requires you to have a ordinary cassette recorder with phono inputs, in order to play the recording on a normal tape player.
No one will tell you this, and many people will scowl if you admit your ignorance of this fact.
remember 99 quid is VERY cheap for a 4-track.