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The Sony 3-in-1 Stereo Voice Recorder falls from $73.36 to $39 with free shipping at Adorama.com. This is the lowest price we could find by $35. This device records sound in stereo and stores them in a built-in 2GB USB memory stick. It can also serve as an mp3 player (it even includes headphones). It runs on 2 AAA batteries (rechargeable batteries included). There is no sales tax (except NY and NJ).