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travel.howstuffworks.com...
Most magnetic-tape CVRs store the last 30 minutes of sound. They use a continuous loop of tape that completes a cycle every 30 minutes. As new material is recorded, the oldest material is replaced. CVRs that used solid-state storage can record two hours of audio. Similar to the magnetic-tape recorders, solid-state recorders also record over old material.
www.tailstrike.com...
Per Federal regulation, CVRs record a minimum of the last 30 minutes of aircraft operation; this is accomplished by recording over the oldest audio data. When the CVR is deactivated or removed from the airplane, it retains only the most recent 30 minutes of CVR operation. This model CVR, the Fairchild Model A 100S, records 30 minutes of digital audio stored in solid-state memory modules. Four channels of audio information are retained: one channel for each flight crew and one channel for the cockpit area microphone (CAM).