Tascam DR-05

The DR-05 is a handheld recorder of small dimensions and a low price that allows high-quality stereo audio recording in MP3 or WAV format.
Records in up to 96 kHz/24-bit resolutions on microSD/microSDHC memory cards. It has two microphones that transmit sound pressure up to 125 dB SPL, and due to high sensitivity, they can accurately record all audio details.

On the recorder, you can also connect your microphone or line audio source to the recorder via a 1/8" stereo input, plus a speaker. Separate digital and analogue circuits in the DR-05 recorder successfully reduce the noise level.

For even better audio, the A/D and D/A converters are provided separately, so the DR-05 can boast a very clear sound with a signal-to-noise ratio of over 92 dB, a total harmonic distortion below 0.05% and a frequency response of 20 Hz - 40 kHz
(-1/+3 dB) at 96kHz/24-bit resolution.

With two AA batteries, the recorder can operate more than 17 hours.

My experience:

I own one for about three months and I can prove that's very easy to use and the recorded sound quality is very good. I use it in very... let's say... noisy environment - live punk performances, so the settings of audio input are very important. You can easily get out just pure noise...
Check some of my recordings here (maybe you should wait because the examples are on DTube and DSound):
Video Puncke live
Audio Eke Buba live
All in all, I think it's worth for the money...

and Youtube presentation