most players that have recording will record in .WAV format, but that can easily be converted to MP3.
I believe Creative makes very good recording, as does Cowon.
I believe Cowon's X5 has the best recording I've ever used.
Does ANYONE know of a mp3 player/recorder that has massive storage space & will allow me to record my vinyl & tapes directly to mp3 format WITHOUT the use of pc, pre-amplifiers, etc.? Please help!

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic