Sanyo's Diply Talk voice recorder, the low-end ICR-S270RM is 512MB of non-expandable memory, the bigger ICR-S340RM, has 1GB built in plus a miniSD card slot for expansion. Both models can record mono and stereo at rates up to 128kbps, can play MP3 and WMA files, and take external mics. Probably these will only be available in Japan so you can forget about using them to record your next podcast.