There is another long post somewhere. I bought mine based on good tips that were posted by Flash, Mert and a few others here.
Perhaps you can do a search by author.
Mine is great. It's a Sony ICD-UX 71 Recorder that I bought at Office Depot.
It was a closeout, so it may not be available, however another similar unit will be available.
This one has everything I need. It's USB, so you just stick in your computer, and it came with an adapter and headphones -- for ??? Hmm, not sure, never used them.
The best part is that there's no need for an external mike. It picks up every sound, and there's a background noise shut off.
If you position it so the mike's not blocked, you're good to go.
I just put it in my outside zipper portion of my purse and zip it in place with the mic sticking out. It's so small and sleek that it looks like a cell or an MP3.
My last suggestion is don't get a ton of memory unless you're doing a route and can't download every 3 or 4 shops, or doing all day shops. The memory is what seems to drive the price up.
There's plenty out there for $40-$50 bucks.
I would check Office depot, Office max, and Staples websites. They'll have more closeouts and they'll ship for free over $25.
1 more suggestion. Get a coupon. I saved $10 bucks on mine.
Happy shopping.