The rise of cheap, good audio gear has made it harder and harder to figure out where consumer gear ends and the pro stuff begins. Take this wee recorder, for example. It has a 44.1- or 48kHz sample rate, 24-bit resolution, a stereo mic, and records MP3s and WAVs. There's even gain and filters on this thing and a very busy front LCD. Overall, this won't cut it for super-pro recording, but it definitely looks like a great interview recorder or even for grabbing live music. It's $399 and should be available soon.
Roland R-09 Portable MP3/WAV Recorder [BiosMagazine]