This is a multi-purpose unit, which should come in very handy for many users on various occasions. It functions as an IC recorder, portable music player and memory stick. The ICD-U70 is capable of holding up to 1G of memory, while the ICD-U60 has 512MB of memory capacity

ICD-U70 & ICD-U60, Sony
20,000 yen for ICD-U70, 15,000 yen for ICD-U60
SonyJP