HitMeNow.com via eBay the Tascam iM2 Portable Audio Recorder for iPhone and iPad in White, model no. iM2W, for $9.99 with free shipping. That's tied with our mention from Black Friday and the lowest total price we could find now by $5, outside of the mention below. It features two microphones, a 125dB maximum recording level, built-in preamp, and USB connectivity. Note that it's for use only with iPhones, iPods, and iPads with the older 30-pin connector.
A close price. Gear Hero HQ via Amazon offers it for $10.99 with free shipping for Amazon Prime members.