Olympus WS-300M Handheld Digital Voice Recorder with WMA/MP3 Music Playback Function (Mfr# 141847) $111.13

Slim, attractive, and highly functional, the Olympus WS-300M digital voice recorder packs 256 MB of internal flash memory into its lightweight housing, letting you record up to 68 hours of high-quality audio in WMA format. It's ideal for recording notes or long lectures, interviewing sources for an upcoming story, or capturing spur-of-the-moment song ideas before they disappear into the air. As an added bonus, the WS-300M can store up to 66 WMA or MP3 songs for high-quality stereo playback, letting you listen to your favorite tunes between (or during) classes or while waiting in line at the DMV. All this in a tiny body that measures 1.5 inches wide by 3.73 inches tall--roughly the size of a pack of gum.The WS-300M features five separate file folders capable of holding 199 files each, so you can organize nearly 1,000 files by subject, theme, or other categories. Users also have the choice of four recording modes: HQ, which minimizes background noise and is great for recording people with low speaking voices; LP and SP modes that offer extended recording times; and the unique Stereo HQ mode, which makes two-channel recordings!

Amazon.com is carrying this Digital Voice Recorder for only $111.13 + Free Shipping!