proffesional audio sound via Amazon offers the Tascam iM2 Portable Audio Recorder for iPhone, iPad, and iPod touch
in Black for $26.77
with free shipping
. That's $3 under our January mention and the lowest total price we could find by $2. It features two microphones, a 125dB maximum recording level, built-in preamp, USB connectivity, and more. Note that it's for use only with iPhones, iPods, and iPads with the older 30-pin connector.