As one of its daily deals, B&H Photo Video offers the Tascam DR-40 Portable Digital 4-Track Recorder in Silver for $99.99 with free shipping. That's $30 under our mention from last summer and the lowest total price we could find by $80. It features dual condenser microphones, up to 96kHz/24-bit recording, loop playback, overdub mode with up to four tracks, USB, and XLR mic or line inputs. Deal ends today.