Adorama offers the Tascam DR-05 Handheld Digital Audio Recorder for $99.99. Coupon code "1MAYSAVING" cuts it to $64.99. With free shipping, that's the lowest total price we could find by $15. (For further comparison, we saw it bundled with professional monitor headphones for $119 last December.) It features an editing function, microSD slot, auto level control, low-cut filter for clear recordings, and loop and variable speed on playback. It's powered by USB or two AA batteries (included).
Also available is the Tascam DP-006 6-Track Digital Multitrack Recorder for $129.99. Coupon code "1MAYSAVING" cuts it to $84.99. With free shipping, that's the lowest total price we could find by $14. It features two built-in omnidirectional condenser microphones, two 1/4" TS line inputs, USB, and 1/8" stereo line and headphone outputs. It runs on an AC adapter, four AA batteries, or an external battery pack (not included).