This might be the best portable audio recorder for the podcasting types (if/when it comes out). CompactFlash-based device, 24-bit/96 KHz WAV/MP3, mic / line / digital ins, USB 2.0 connection. (Specs subject to clarification/change.) Now, M-Audio has shown the portable recorder again, at the Barcelona AES Conference Link.
M-Audio FlashTracker Portable Flash Recorder