mp3 player/recorder? (1 Viewer)

I've read that some mp3 players have line-ins for microphones and can record wav files without compression rendering the recordings useless. There's the iPod with Griffin iTalk for example, (which does not work as smoothly on current iPods, accordinding to the Griffin website) and the older iRiver H120 (not available anymore).

Can anyone recommend a current model which would take an external mic and do a decent job of recording birdsounds, as well as playing my Sinead O'Connor collection?

Thanks,
Sean