The Eidol R1 Portable Recorder & Player. 24 bit WAV/MP3 solid state recording. Very excellent top high quality. Twin built in microphones. Compact Flash card storage. Around $430.00.
The R-1 goes above and beyond the competition with its pro-quality internal effects processor, equipped with 13 tools for perfecting your sound (microphone simulator, noise suppressor, hum-cut, EQ, reverb, center canceller, and more). The EQ of the R-1 offers a variety of presets for various styles of music. The R-1 also provides Tuner and Metronome functions, making it an excellent portable music-practice tool!