Someone posted a Alba dictaphone for £20 from argos and when i tried to find out what the typical RRP is i stumbled across this one. The reviews are good and the brand is well respected.
Some technical details below;
2GB flash memory - 500 hours recording time (Long Play mode), with 2GB built-in memory
MP3 recording - Capture crystal clear audio with Super High Quality mode MP3 recording
21-step speed control - Lets you control playback speeds, eliminating distortion
Noise Cut technology - Enhances human speech for a much clearer audible range
Advanced recording - Voice Operated Recording with Hi/Lo mic sensitivity