My vote goes for the Panasonic D-Snap. I love this thing!

I went to Circuit City specifically to buy a digital audio recorder. They were around $80-100. For $200 (after $50 rebate) I ended up buying D-Snap and felt I got a much better value.

--uses SD memory card (which my kodak dig camera also uses)
--very, very small
--Of course it records audio
--2 mg pixel camera (Don't let this fool you. I think this takes better pictures than my 3.1 mp kodak)
--It does video
--It plays MP3s

With my 1GIG SD card, I can store the following:
--over 3,000 pictures on the maximum resolution
--over 30 hours of audio
--over 1.5 hrs of video

how cool is that? I carry it around in a cell phone belt clip on and take it EVERYWHERE.

All the menu's have been engineered very well. I love everything about this device. And no, I don't work for panasonic.

See pics below:





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