http://www.ebuyer.com/customer/produ...subcat_uid=596
Just in case that mucked up...
http://www.ebuyer.com/customer/produ...id=58927#pinfo - 128Mb ADPCM recoring (may be short on capacity)
http://www.ebuyer.com/customer/produ...duct_uid=49486 256Mb, MP3 recording, variable quality (quoted as 16 hours at 16Kbit/s voice quality for the 128Mb model, and 2 hours at 128kbit/s line in quality)
http://www.ebuyer.com/customer/produ...duct_uid=58961 - the 128Mb model of the same - also a 512Mb available, but even for the 128, the battery will run out before the recording does at voice quality!
PS. I agree with the above - speech recognition of multiple speakers will come out like swahili (unless that's what they ARE speaking).
But the audio recording could be used for transcription - outsourced if you like.