Zoom H2 - Digital Audio Recorder and USB mic

Four mics are better than two, and the H2 Handy Recorder from Zoom  has all 4 of them.  Reviews praise the recorder released in the Fall of 2007.  The price is right at $150 - $199 on the street.  The H2 will record in both WAV and MP3 files onto Secure Digital (SD) memory cards, the same that are used in many of the newer models of digital cameras.  

Accessories included (direct from the H2 product page)

A desktop stand as well as a mic clip adapter for attaching the unit to a mic stand is included with the H2. It also comes with a 512MB SD card, earbuds, a windscreen, AC adapter, a USB cable, and a 1/8-inch to RCA stereo cable, so you can begin recording from the moment you open the package.

USB Microphone - WOW!

What a novel idea.  The H2 can also be used as a USB microphone that you connect to your computer.  Check out more details and specifications at the Zoom website.