Hi,

First, Sorry for my english. I'm writing from my native belgium Happy

Well, I'm looking too for a solution.

For the moment, I've only found the I-river IFP 799 or 899. It's a mp3 player with a line-in plug. It can record with external microphone in mp3 up to 320k. It seems the sound is quiet ok compared with these machines.

But I'm still looking for other solution, like recording in wav format (16 or 24 bit, 44.1 k or higher).

Well there is quiet few solutions for the moment.

You have the Edirol R-1 which seems quiet good (only the recording process, I don't speak about quality of microphones, adding a preamplifier etc...). It records in wav format. But the budget is quiet differnent.

For the I-river, it's around 250