So, I got a used 3rd generation Ipod on ebay a month or so back specifically to install linux on it and test it's recording capabilities.
The linux install was a breeze. The very basic recording function of the player is nice. For Line-in stereo recording I had to solder 3 wires to the tiny iPod connector (and melted the shit out of one in the process. Luckily I bought a few extras and decided to clip off all the pins I wasn't using before trying again).
I can record 16-bit stereo at up to 96Khz.
I have a decent pair of stealth cardioid mics and a cheap little pre-amp and gave it a shot.
So, I go out to stealth tape my first show with my new little toy and I couldn't be much happier with the results. I went to see Bob Mould (Husker Du, Sugar) play an acoustic show at a little local venue the other night and I think the recording came out pretty damn good.
I posted the whole show on Dimeadozen and have gotten some good feedback.
I also have a sample I converted to MP3 posted to the web @
http://www.mindspring.com/~mweil/HooverDam.mp3I think the iPod is a pretty damn good little digital recorder once you open up all the features Apple locks out.