SONY ICDUX70P ... (sliver also available)  

The ultra-stylish UX series is designed for a broad range of users with a wide range of recording needs. The UX records directly to an MP3 file for ultimate compatibility

 

The end cap pulls off to expose a direct USB plug... This means no extra cables needed! File transfer is as easy as "Drag & Drop". This applies to both PC's and Mac's. The UX can be used as a USB storage drive too.

 

Lastly, the UX uses just a single 'AAA' battery and when used with rechargeable batteries (not supplied) the USB connection also recharges the rechargeable batteries, giving you maximum power availability!... A unique feature found with Sony.
1 gig model from : $225 2 gig $275
NEW BRAND!    
DENPA AUDIO RECORDERS  
Denpa VT30fm 512mb USB MP3 Recorder/Player with FM radio
With High Quality Voice Recording-for lectures or tutorials, USB Storage Device, FM Radio and WMA/MP3 player it is a must for every student!
Denpa VT30fm 512mb $169  
Denpa VT50fm 1gb compact with fm radio recording mp3
With 1GB of memory, FM Stereo Radio and high quality stereo voice recording, easy USBplug and play to most computers, the VT50 is the device that should never leave your side!
Denpa VT50fm 1gb $219  

Denpa telephone recording adapter.

 

It's easy! Simply plug one end into your phone line, and plug it the other end into your recorder.

High clarity and quality.

 

(works on most telephone lines)

Denpa Telephone Adaptor $35 NEW HOT PRICE!
OLYMPUS DS-4000    

This would have to be the hands-down winner in top of the range digital dictation machines. Its easy slide-control, to the included rechargeable batteries & cradle make it the highly recommended choice for professional situations where onboard editing can be crucial (eg : inserting more info into a file or completely overwriting parts of a file altogether)

 

The use of removable storage media, coupled with the supplied AAA rechargable batteries effectively delivers unlimited recording times.

In an emergency you have the option of using normal alkaline AAA batteries

 

32mb XD card supplied gives you up to 5 hours of quality recording
from : $713    
SONY M670V MICO CASSETTE NOTETAKER  

Voice operated recording activates recording automatically, perfect for lectures.

Tape Counter... Slim Design... External Mic Input... DC-in Jack (Adaptor not supplied).
from : $105 entry model : $85 (M475)  
SONY TCM150 STANDARD CASSETTE NOTETAKER  

Entry level full size cassette notetaker for maximum compatibility and value. Quality sound.

90 minute tapes from only $2 (Sony tapes too... not cheepy ones!!)

 
from : $65 with an ext mic in : $113 (TCM400DV)