Another new option is the Sony ICD-SX57 (about $120). It is an upgrade to the SX46. It like the DS-30/40 is designed for podcasting. The Sony software that comes with it can optionally convert the Sony audio files to different quality mp3 formats suitable for podcasting.
Compared to the SX46, the SX57 comes with twice the memory, a STHQ (high quality) record mode, manual record level setting, battery USB recharging option, switchable input (mike or line level), backlit display, dual record level meters in dBs, three microphones, and bass options. In addition, the recording modes have improved recording. SP mode on the SX57 sounds better than SP on the SX46.