One of my coworkers wanted a simple audio data recorder to do some interviews. Here was my response to her:
Sorry to take a few days to get back to you on the audio recorders. I think you said you wanted a digital audio recorder that you could use to transfer files back to your computer, that eliminates several of the sub-$50 models and so the cheapest ones are all in the $50-100 range and above.
There are a couple of Sony models in this price range, but I find that Sony usually has complicated user interfaces and really bad software, so unless you're a huge Sony fan, I'd generally avoid:
I'd instead recommend Olympus. They tend to have simpler interfaces that are easier to use and harder to mess up:
There are models that go on up from there, but unless you want to record live audio (concert performances, etc.) then they are overkill.
Karen
If you have a bit more money to spend, I highly recommend the Sony ICD-SX700D Digital Voice Recorder. I've used this model for the past 3 or 4 years and it's always come through for me. It's also small, lightweight, and has great sound quality. You can also easily transfer the files to your computer as mp3s.
http://www.amazon.com/Sony-ICD-SX700D-Recorder-Operated-Recording/dp/B001RB1XWU/ref=sr_1_1?s=electronics&ie=UTF8&qid=1343837549&sr=1-1&keywords=sony+icd-sx700d+voice+recorder