Have a look at the Sony ICD-PX312. Has both a remote mike jack and a usb port
to dump to your computer. Runs around $50 at Amazon and NewEgg.
W.
Find someone selling a minidisc recorder, since they had such a short
selling period they are mostly orphaned at this point and may get a low
price.
I bought something at a garage sale in the spring, and the seller went on
about his son buying the unit "$400, and now he doesn't even play the
guitar anymore", and then I asked about the minidisc disks, and he went
into another story about the son buying it just as MP3 players were
coming in, "another $400, and then he lost the thing...", all that
remained were the blank disks. I was tempted to buy them, "for when I
find the minidisc player", but didn't. Must be hard to be a frugal parent
of a teenager.
Michael