For a budget portable recorder, I've been pretty happy with my iRiver
HP-120. It has 20 GB storage and will record uncompressed 16/44.1/2 wav
files, as well as MP3. The built-in mic pre is nothing great but fine for
my purposes (recording practices and improv and songwriting sessions). It
also has optical input if you want to get a nicer signal chain.
-PW