Olympus DM-420 2GB Digital Voice Recorder for $74.99 shipped.  Here is a screenshot for your reference.  It features 3 recording modes in PCM, MP3 and WMA files, noise cancellation and voice filter, 2GB internal memory with expandable microSD slot, and 40 hours of recording/play on 2 AAA batteries (included).  Most places have the digital voice recorder for about [...]