Here's a useful comparison of various digital audio recorders from B&H's Sam Mallery's newsletter.
From the newsletter: "All of the recorders in this article were designed to capture professional-quality audio. Great care has gone into the design of the built-in microphones and inputs. They are used in broadcasting, professional journalism, music production, podcasting, and by hobbyists. These are more than just Dictaphones— they are professional audio recorders with better signal to noise ratios, more file quality options, and file compression capabilities.
My hat's off to Ralph Childs for the link.