Olympus WS-100 64MB WMA Digital Voice Recorder with USB Connection $59.13

Take it here, take it there, and take it anywhere. The compact, brushed silver WS-100 is equipped with 64MB of internal memory for up to 27 hours of recording time and features a new direct PC link capability, allowing you to plug the recorder right into a computer, with no USB cable necessary, for easy downloading of audio, document, image files and more.

Buy.com is carrying this 64MB WMA Digital Voice Recorder with USB Connection for $59.13