Zoom H2n Handy Recorder
The H2n portable recorder features five studio-quality microphones that can be used in four recording modes: Mid-Side (MS) stereo, 90-degree X/Y stereo, 2-channel surround sound, and 4-channel surround sound. Built-in reference speakers allow for instant playback. The H2n can also be used as a USB microphone for recording directly to a computer. List price: $199.