Newegg.com has the Alesis PalmTrack Handheld Mini USB PC Interface SD Digital Voice Recorder for a good price.

Pricegrabber Price : $79.95 ~ $108.38 Shipped

1. Newegg Price : $59.99 Shipped
2. Use coupon code EMCKBKE53 to get $20 off ( Exp : 8/11/11 )
Final Price : $39.99 Shipped