I have an iRiver IFP-890 256mb flash mp3 player. It has a line-in jack and will record direct to mp3 at variable quality settings, up to 44mhz/320kbps. You can change the line-in jack to "mic input" which activates a preamp so you can plug a mic directly in. I recorded my (bluegrass) band practice with my stereo condenser mic (no battery box) and I am very impressed with the results! The quality is very comparable to minidisc... at least my ears can't tell a difference, though I am pretty sure the minidisc is slightly better quality if you review the specs. I have used my MZ-R700 minidisc unit for several years, recording band practices with the mic and gigs off the sound board, until it recently broke. I got the iRiver from e-bay for $51.00 shipped. I hate to say it, but for my purposes, I am not planning on buying another minidisc anytime soon. One warning on the iRiver: if you update the firmware, for some crazy reason you will be limited to 96kbps bitrate on line-in or mic recordings! Needless to say I am not planning on doing this firmware "upgrade"! The upgrade would allow me use it as a generic usb storage device, but I don't care about that. Phil Wichita, KS