Most portable recording devices leave quite a bit to be desired in the sound quality department, but that's exactly where the Olympus LS-10 is meant to shine. The little aluminum unit records uncompressed 24 bit / 96kHz audio straight to your SD or SDHC card of choice, or the built-in 2GB of internal storage, in your choice of WAV, MP3 or WMA formats. Similar to Sony's PCM-D1, the LS-10 features stereo microphones for giving your bootleg recordings that added touch of realism, and there are built-in stereo speakers for previewing your audio. There's also a 1.8-inch LCD for shuffling through the options and the unit promises 12 hours of recording battery life. The recorder should be out this month, and retails for about $399.