so I was just looking at
my new FullCompass catalog
and saw this
APEX 188 Stereo USB mic List of $199 so I bet its availble for not much over $100
http://www.apexelectronics.com/products.asp?type=4&cat=74&id=1360looks like it starts as 24/96 bit gets converted & dithered to a 16/48 output
interesting though
it appears that APEX is part of Yorkville ART etc
peace
-- Ian