BuyDig.com has the Tascam DR-40 Portable Digital Audio Recorder (Luminous Gray) for 139 - $30 with coupon code HOLIDAY (Or you can clip the coupon on the product page) = $109. Shipping is free.
- Built-in condenser microphones, adjustable to XY or AB position
- XLR / 1/4" mic/line input with phantom power
- Dual recording mode captures a safety track at a lower level to avoid distortion
- 1/8" headphone/line output