Remember when Sony outed its PCM-D1 digital audio recorder and charged $2,000 for it with a straight face? Even today, the aforementioned player (along with the still-pricey PCM-D50) stands as one of the best in the sector, but Sony has just introduced the newest PCM unit with an equally impressive specs list and a price tag that even the amateur can swallow. Over in Nashville, the outfit has busted out the PCM-M10, which goes down as the least expensive flash-based recorder from Sony "capable of recording 96kHz/24-bit stereo audio using either the internal condenser mics or an external mic / line input." There's 4GB of built-in memory, a Memory Stick Micro slot and a (gasp!) microSD compartment. Sony also tossed in a built-in speaker, a 5-second pre-recording buffer, digital limiter and the ability to record directly to MP3. The Seth and Ryan-approved recorder should ship this October for $399, and you can catch a glimpse now by peeking the video just past the break.