Whether you're honing your podcasting chops to become the next Leo Laporte or in need of a robust recording solution for your next independent film the Sony PCM-D50 is a rugged device likely to suit your needs. The 24-bit recorder is fitted with stereo microphones for content input, offers MP3 playback capability and boasts 4 GB of internal flash memory.
The Mac/Windows compatible device also features USB inputs and the whole thing is powered by two tiny AA alkaline batteries—nice. The only downside to this thing is that you'll have to watch where you point it lest some nervous rabble-rouser thinks you're trying to Taser him ("bro"). Assuming you're ready to pay iPod level prices, the PCM-D50 can be yours for just $499.95 here.