Abstract: A handset for use in connection with a dictate station in a dictation system. The handset has a plurality of control switches which are operable to initiate control functions in the dictation recorder merely by touching the control buttons and without the need for exerting any pressure on the buttons. In this manner, a dictation recorder may be operated in the record, playback or reverse modes of operation merely by touching the control buttons on the handset. The contact made by the operator of the dictate station with the control buttons completes an electrical circuit which, as a result of the body resistance of the operator, alters the voltage levels within the electrical circuit. The altered voltages are compared with reference voltages to provide a control output when the comparison indicates that the voltage level in the electrical circuit has been altered by the interposition of the body resistance of the operator into the circuit.