Olympus VN-480PC 64MB Digital Voice Recorder with USB Connection $49.99

Provides over 8 hours recording time, convenient PC compatibility, voice activation mode for hands-free recording and simple-to-use thumbpad navigation to help make it the perfect audio solution for recording lectures at school, conversations with friends, major and minor tasks, and everything in-between.

Buy.com is carrying this 64MB Digital Voice Recorder for $49.99