Olympus DS-30 (256 MB) Handheld Digital Voice Recorder

Customer rating: Price range: $89.95 - $132.00 Sound quality that?s unheard of. In addition to capturing stereo sound from meetings, interviews and other critical information expected of digital recorders, you can download and create podcasts with the DS-30. The super-high-quality sound is also great for listening to audio books and music ? it?s the ideal all-in-one audio device.