Update: B&H Photo Video has it for $139 with free shipping.
Amazon with AudioDeluxe has the TASCAM DR-40 4-Track Portable Digital Recorder for $148 with free shipping. Features dual recording, overdub capabilities, and condenser mics that can be adjusted from XY to AB position. Excellent user reviews.
Amazon with AudioDeluxe has the TASCAM DR-40 4-Track Portable Digital Recorder for $148 with free shipping. Features dual recording, overdub capabilities, and condenser mics that can be adjusted from XY to AB position. Excellent user reviews.
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I prefer my 8-track