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aSavings via eBay offers the Korg Sound on Sound Unlimited Track Recorder, model no. SOS, for $79.99 with free shipping. That's $40 under our March mention and the lowest total price we could find by $20. This handheld recorder features 50 on-board rhythms, 100 effects, and an infinite number of overdubs. It also touts built-in guitar, bass, and chromatic tuners. It requires two AA batteries (not included).