This gadget records voice using internal microphones and also has telephone connection which allows you to record speeches, memos and telephone conversations so you won’t miss a thing. It also has MP3 player functionality.
Other features include:
-2GB internal memory
-Records in WAV and ACT
-Playback formats supported: MP3, WMA, WAV and ASF
-Recording Bit Rates: LP- 8Kbps, SP- 32Kbps, HP- 64 Bps
-Frequency Response: 20Hz~20KHz
-Recording times from 2GB: LP 500 Hrs, SP 135 Hrs, HP 60 Hrs
-SNR: 80 dB (MP3)
-Maximum Output: 5mW
-Audio Jack Size: 3.5mm
-Power Source: 2x AAA Batteries
-Size: 102 x 26 x 16 mm
Check the other features at Chinavasion, where you can get it at $40.57.