Olympus VN-4100PC (256 MB, 144 Hours) Handheld Digital Voice Recorder

I've had a great experience with this model and it's predecessors. I can't tell you it's state of the art because I haven't looked recently -- but it works great. The directions don't tell you this but if you use it as I do (random 5-20 second voice jots while flying, driving, doing other things then I transcribe it myself later) be sure set the MIC setting to low. It blocks background noise including commuter plane engines very effectively. Use HI sensitivity settings only for recording group meetings. Whatever model you get, be very sure it has a "lock" or "hold" switch otherwise it will start recording randomly in your pocket. Or worse it will start playing back your inner most thoughts at the wrong time in a meeting. If you keep keys, etc, with it in your pocket, expect it to be scratched in a few weeks. I don't know of a work around.

I've only used the PC interface a couple of times. Frankly, it's easier to play back and type to-dos into Outlook. One of the times I did, I now have a archived WAV file of the remembrances from a family reunion.