B&H Photo Video offers the Tascam iM2 Portable Audio Recorder for iPhone, iPad, and iPod touch for $29.99 with free shipping. That's the lowest total price we could find by $15. 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.

J&R charges the same for it in black for its J&R Rewards members. (If you're not already a member, click here to join; it's free.)