B & H is offering the Tascam DR-03 for $59.99 (that's $20 less than Amazon is currently listing it.)
The pocket-sized unit can record high-quality WAV or MP3 files at rates up to 24-bit/48kHz. The unit records to readily-available microSD flash memory cards, allowing you to record hours of material and share it easily. A 2GB card is included for convenience.
Seems like a great pocket recorder for taking notes and recording lectures; may be even useful as an additional recording source during live shoots.
B & H: Tascam DR-03 Portable Digital Audio Recorder