This deal has ended.
This Sanyo Digital Recorder (model ICR-FP550e) is now on sale at Buy.com for only $44.99, the lowest we could find. Compare it to $80 at Radio Shack before shipping. This features one gigabyte of memory (up to 280 hours of recording time) and comes with a rechargeable batteries. Budget shipping is free (you need to select it during checkout) and there is no sales tax (except CA, MA, MD, NY, TN).