We very much doubt if you can listen to Iron Maiden's Number of the Beast while recording that important marketing conference, but you can do one or the other with the latest Olympus V-30, which combines a recorder with a WMA/MP3 player.
The V-30, which will be on sale on August 25, has 256MB of memory, enough for a fair few albums, but the V-50, coming in October, will have a full gigabyte. Pity the battery only lasts for about 14 hours of playback.
A stereo microphone is built in and LP recording mode yields the best part of 69 hours. As the picture shows, the 98.4 x 38.2 x 11mm, 46g V-30 has a pretty neat battery design.