I use my iPOD for recording my thoughts, and my computer for when I am doing teleseminars, etc.

However, I am looking at this as my next audio purchase...

http://www.bswusa.com/proditem.asp?item=R-09

Here are some other models...

http://www.bswusa.com/assets/pdf/Rec...omparisons.pdf

Aloha,

Jason