MP3 player that makes decent recordings?

My beloved iAudio mp3 player, which I have been using to record lessons and coachings for years, is beginning to show its age. I've been doing some research on new mp3 players, and it seems that most manufacturers are neglecting the recording function, to the point of having either no internal mic at all or one that is really only suitable for voice memos, etc.

Can anyone recommend a good, NON-iPod mp3 player with an onboard mic that will also make decent recordings, that is widely available currently? I did a search and found a recommendation for the Sansa e series, but the post was over a year old and from what I can tell these are outdated and hard to come by.

BTW, I am not opposed to the idea of buying a dedicated recorder (like the Edirol or whatever) and then a new mp3 player as well, just trying to keep my gadgets to a minimum. I don't need stellar recording quality for my lessons and coachings, just something that will record without distortion. Help!