By no means would I promote recording concerts, but the H4 Handy Digital Recorder is like a boot leggers’ dream come true.  The digital recorder captures audio at 24-bit/96 kHz or up to 320Kbps in MP3 format.  Additionally it features two studio-quality electret condenser microphones configured in an X/Y pattern for true stereo recording.  To increase memory capacity just slip in an SD card and you’ll nab 4 hours of Jimmy Buffet using just 2 AA batteries.

Official product page here

Mobile Field Recording

• Fits in the palm of your hand
• Ideal for infinite variety of mobile recording applications
• Records 24-bit/96 kHz digital audio as well as MP3 format with bitrates up to 320kbps
• Two studio-quality X/Y pattern condenser microphones for true stereo recording
• Two combination XLR-1/4-inch input jacks with phantom power
• On-board studio effects compression, limiting and mic modeling
• 1/8-inch headphone jack provided for monitoring
• 512MB Secure Digital (SD) card included.
• Using a 16GB SD memory card provides 24 hours of stereo WAV file recording in 44.1kHz/16-bit mode with CD Quality sound
• Up to 280 hours recording in MP3 stereo mode
• USB mass-storage interface
• Four hours of continuous recording operation from 2 AA batteries
• Back-lit, 128×64 pixel LCD provides the visual interface
• AC adapter, windshield cover, USB Cable and tripod adapter included

4-Track Recording

• 4-track audio in CD quality 16-bit PCM, 44.1 kHz sampling
• Combination high-impedance phone inputs for vocals, guitars, bass or keyboards.
• Built in guitar amp modeling equivalent to the Zoom G2

Audio Interface

• Records directly to your computer as a USB audio interface
• Bundled with Cubase LE, 48-Track Digital Audio Workstation software