eBay
You are bidding on one (1) Olympus VN-8100PC black digital voice recorder in BRAND NEW condition!  I purchased a bunch of these units for judges at a competition but and it turns out I don't need them all, so I'm selling this one here on eBay.  The unit is brand spanking new, and will be shipped in it's original, never opened packaging.

This unit sells for $89.95 on Amazon.

VN-8100PC Features
  • 2GB MEMORY.
    Record up to 843 hours of uninterrupted audio recording in LP mode.
  • USB 2.0 SUPPORT.
    Allows high speed, mass storage of files and fast transfers to your PC for emailing, editing, or archiving.
  • MULTI FORMAT.
    Record and play back in both of the standard high-function formats: MP3 and WMA.
  • LARGE LCD WITH FONT SIZE SETTING.
    Large LCD for easy, quick viewing of file locations, recording status and battery life. The new font size setting allows you to adjust the character size to your needs.
  • GET THE BEST SOUND WITH THE SCENE SELECT FUNCTION.
    Wherever you are, whether it’s a conference room, large hall, or at home dictating, the microphones will automatically adjust to capture the best sound depending on your setting.
  • LONG BATTERY LIFE.
    Records for up to 51 hours before you have to replace or recharge batteries.
  • MULTIPLE LANGUAGES.
    The bright LCD supports and displays four languages: English, French, Spanish and Portuguese – another plus for accessibility. (EN/FR/ES/PT)
  • VARIABLE CONTROL VOICE ACTUATOR.
    Voice Activation makes automatic starting and stopping of the recorder an extra benefit that saves time and energy.
  • INDEX MARKS.
    Index marks let you specify a particular point in a recording or playback for easy retrieval.
Here's the link to the feature list and specifications: 

Happy Bidding!