Adorama offers the Tascam 2-Channel Portable Digital Recorder, model no. DR-22WL, for $79.99 with free shipping. That's the lowest total price we could find by $25. It supports WAV and MP3 bitrates up to 24-bit/96kHz and features a fixed cardioid condenser microphones in an XY pattern, remote file transfer and streaming over WiFi, and Android and iOS control apps.