Tascam DR-05 Digital Audio Recorder $49, AKG D8000M Dynamic Vocal Microphone $24 + Free Shipping

FYI

You have to enter the coupon code twice. Once when you add to the cart. And then again just below the CC information there is a box that says "add coupon code". If you don't enter it the 2nd time, you get the full price.

Here's one helpful piece of information from a Guitar Center review:
"The only downside I can find with this device is that the input is really hot for line-in. If you do not have control of the output you connect to the line-in, you may have a problem. This is stated in the manual. From my reading, the more expensive models have a true line-in where this isn't a problem. If you plan to use this device to record from the outputs of a soundboard or other device, you may want to move up to a model that supports a true line-in. I don't plan on using this device this way, so it isn't an issue for me."