seeking the same
yes, nice to find a topic on the very subject I've been wondering about.
I'm looking for an MP3 player with 256meg flash memory, that has an audio recorder that either has a GOOD built-in microphone, or a line in mic. It should have a way to transfer files easily from the device to my computer with USB. And have variable bit-rate recording options.
I'd pay $200 for this, but it seems that nobody is making one just yet.
To my mind, the netMD minidiscs may be the best thing short of the really expensive devices (like the edirol r1).
If anyone comes across one, lemme know!