Not sure if this has been mentioned anywhere here yet, but I just saw this on the Olympus website. Looks pretty much the same as the LS-10 but with 8gigs of internal memory and support of up to 32gig SD cards.
http://www.olympusamerica.com/cpg_section/product.asp?product=1471-Estimated Retail Price $399.99
-24 bit/96 kHz Linear PCM Recording. Sound that’s even better than what you hear on a compact disc. Every nuance of every note and syllable is captured and played back with a rich and resonant quality.
-Multiple recording formats: Select from one of three standard recording formats: WAV, MP3 or WMA. The availability of three compatible formats increases the versatility of decisive, on-the-spot audio recording.
-Responsive Pickup, Precision Design. Two precision condenser microphones capture all the sounds with both heightened sensitivity and reduced noise. Their 90-degree outward placement achieves a wider spectrum of sound capture. And the recorder’s rigid aluminum case minimizes vibration for even extra clarity.
-8 GB of internal memory, coupled with as much as 23 hours of battery life, provides many hours of uninterrupted recording. An AC adapter is also available.
-An extra 32 GB of memory is available with an SD or SDHC card. Move files easily between internal and external memory.
-At just over five ounces, with an easy-to-operate interface and aesthetically pleasing design, it is a true ‘anywhere-anytime’ portable digital recorder.
-Two built-in 16mm round dynamic stereo speakers give the small wonder a wonderfully full and vibrant playback. Earphones can also be used.
-A voice synchronization function enables automatic recording when sounds are detected at a pre-set level. There’s auto stop, too.
-Recording preferences can be fine-tuned with a Level function that’s clearly displayed, along with a PEAK indicator, on the recorder’s bright LCD.
-Create Index marks during recording or playback in PCM mode to instantly locate specific portions of the recording that you want to hear.
-With a new File Edit function, you can partially cut or divide your files.