I’m a big fan of the Zoom H4n and H1 audio recorders, but this little gem from Tascam really can’t be beat.  The Tascam DR-03 features a 3.5mm line in jack, built in stereo condenser microphone, microSD slot, WAV or MP3 recording up to 24-bit/48kHz and a built in kickstand.
HDSLR Portable Audio Recorder for Under $60
Looks a good choice for the money, I bought its (slightly) bigger brother the DR-07, pretty happy with it, great battery and some good features. I’m looking at buying the Rode Pro to complement it, as the onboard mics on these small recorders arent very directional, but certainly they arent bad for general purpose.
One word of caution (which I’m guessing will be relevant to this little fella also) is that noise generated by handling the unit is pretty extreme.. you really want to have it positioned somewhere where nothing will touch it, or you’ll pick up very loud knocks anytime even the smallest vibration hits
I decided to get this little guy because I couldn’t afford something nicer– I combined it with a $50 preamp/mixer, so far everything I’ve captured on the DR-03 has turned out great- it has lots of menu options and is very easy to operate–though it eats through batteries (we have to change batteries at least once during a 4+ hour shoot.) I’m very happy with this product.