Zoom H1 records high-resolution audio for $99 - CNET
Zoom H1 Handy Recorder Reviewed - Videomaker
Amazon.com: Zoom H1n Portable Recorder, Onboard Stereo Microphones, Camera Mountable, Records to SD Card, Compact, USB Microphone, Overdubbing, Dictation, For Recording Music, Audio for Video, and Interviews : Electronics