Tascam DR-08 Portable Digital Recorder $75 at Adorama

Adorama has the Tascam DR-08 Portable Digital Audio Recorder for $100 - $25 off with coupon code S1231399 = $75 with free shipping. Features WAV or MP3 recording at rates up to 24-bit/96kHz, built-in stereo electret condenser microphone, automatic level control, 3.5mm line-in and -out jacks, and a USB port for transferring the files.