B&H Photo-Video offers the Tascam iM2 Portable Audio Recorder for iPhone, iPod touch, and iPad for $27.29 with free shipping. That's $3 under our January mention and the lowest total price we could find by $5. It features two microphones, a 125dB maximum recording level, built-in preamp, USB connectivity, and more. Note that it's for use only with iPhones, iPods, and iPads with the older 30-pin connector.