B&H has the Zoom H1n Portable Handy Recorder in $79.99 with free shipping.
Product Features:
- Speech, Sound Effects and Music Recording. \
- Onboard Stereo Mic.
- Built-in Speaker.
- 3.5mm Mic/Line Input with Plug-in Power.
- Records in WAV up to 96 kHz.
- Auto-Record and Pre-Record Function.
- Up to 10 Hours Battery Life.
- Supports microSDHC cards up to 32GB.