A4C offers the refurbished Sony Digital Flash Voice Recorder in Silver, model no. ICD-BX132, for $14.95 with free shipping. That's the lowest total price we could find for a refurb by $3. It features a built-in microphone and mic input, built-in speaker, 16-hour battery life, and multiple MP3 formats for recording. Deal ends February 28.
Note, a 90-day A4C warranty applies.