Gembird Rechargable MP3 +FM Radio w/ Voice Recording 256MB
The gadget looks cute (the interface is kind of cheesy, but  <br />it's a minor problem), but I couldn't really test it. It uses  <br />its own propietary format (ACT) to record voice, instead of  <br />MP3. The software seems to include a Windows-only ACT->MP3  <br />converter. Linux/FreeBSD fans should look for something else.