Olympus Digital Voice Recorder ( Model VN5200PC )

It listens to you, then talks to your PC. Through its PC link, the VN-5200 PC lets you transfer files from your voice recorder right to your computer-using one transfer cable connection. Now you can upload, organize, listen to and even e-mail your voice recordings with ease. The VN-5200 PC is the most affordable WMA-compatible recorder available.