Tascam recently entered the sub $100 portable flash recorder market combining style and functionality taking the market by surprise with their new DR-05 model Linear PCM Recorder. This new little beauty is the new kid on the block and is now in direct competition with Zoom's H1 portable recorder which has been the go-to device for indie filmmakers since its debut.
I picked one of these up a few weeks back and have only had a few opportunities to play around with it. Sound quality seems to be right on par with zoom. Functionality far surpasses zoom with easier menu navigation and front facing buttons. And as for build quality and durability- this thing is incredible for the price. It has just enough added weight to give it more of a professional feel without being uncomfortably heavy and as you can see it looks far more professional as well.