Olympus VN-4100PC (256 MB, 144 Hours) Handheld Digital Voice Recorder

Customer rating: Price range: $30.98 - $69.99 Record over 144 hours of uninterrupted audio on the VN-4100PC then transfer files to your PC with speed and ease by way of the direct PC Link. With one simple cable connection, files can be transferred to a computer and be organized, listened to, and even emailed to friends and family. The compact design makes it functional and portable.