Deals Direct's new OMNI 256Mb MP3 Player at $29.95 + $9.95 postage. It's probably the cheapest MP3 player that I can find which has line-in recording functionality. Moreover, it has a SD card slot (for more memory later on) and uses rechargable lithium battery (no need to buy extra AA/AAA rechargables).
Won't win the beauty contest, but I think I'll get this one in the future for recording at church.
Hey Scotty,
Seems that Deals direct are out of stock, have you seen these any where else?