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Higgins isn't interested in recording Eliza's voice because he already has all of the records he needs that include her dialect.
"Why, this is the girl I jotted down last night. She's no use: I've got all the records I want of the Lisson Grove lingo; and I'm not going to waste another cylinder on it. [To the girl] Be off with you: I don't want you."
Pygmalion/ Act II