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Best Budget Buy: The Sony ICD-UX200 is billed as a 3 in 1 device - acting as a recorder, mp3 player and USB storage device - and Sony have put a lot of thought into making it work well in all three areas.
The ICD-UX300 is a great digital voice recorder for meetings and lectures. It looks good and has a 4 GB internal memory for storing up to 1,072 hours of recordings.
