Newegg has RCA RP5022 USB PC Interface Digital Voice Recorder - $17.99 + free shipping.
64MB Built-in Flash Memory – This Digital Voice Recorder allows the user up to 26 hours of worry free recording with 64MB built-in flash memory
USB – Unit has a USB port for file download to PC for sharing or storing
Automatic Voice-Activated Record (AVR) – When in Automatic Voice-Activated Record (AVR) mode, recorder will sense the sound & start recording automatically. Recording stops when sound stops
Variable Speed Playback – Select from multiple playback speeds so you can listen to your recorded files at your own pace
Intro Scan – Preview of message content. Allows you to quickly find messages
Date/Time Stamp – With this handy function, you can easily identify what date and time a recording was made
Additional Features – Editing functions, built-in speaker, built-in microphone, recording quality selector, low battery indicator, headphone jack
RCA RP5022 USB PC Interface Digital Voice Recorder - $17.99 FS 
