DealPeak via Amazon offers this 8GB Digital USB 2.0 Voice Recorder for $6.69 with free shipping. That's $4 under our mention from last fall and the lowest total price we've seen. (Outside of the mention below, it's the lowest total price we could find by $4.) It features up to 15 hours of continuous recording in WAV format.
A close price: Digital Accessory Store via eBay offers it for $7.54 with free shipping.