PocketMatrix

mmm really if your going to want to be doing recording you should think about getting a recording mp3. Iriver do some really good hd based recording mp3 players.

The Iriver ihp 120 is a good choice:

# Play MP3, WMA, ASF, and WAV formats
# Includes built-in FM Tuner, voice recorder, and optical In/Out
# MP3 Encoding
# Backlit remote control with 4-line display
# 20 GB of internal storage

I think there are CF cards with input jacks, however it's very expensive, and very poorly supported on PPC.

Took me awhile, but I found one.



http://www.core-sound.com/

Instant digital recording. Little expensive and it needs a large SD card for storage.