you've got to be kidding!!!
do you have a computer??? i would prefer any day a cheap soundblaster to that thing!!!!
if you like to throw your money away give it to me instead!!!

check this out!!! for those 300$

http://www.musiciansfriend.com/srs7/g=rec/search/detail/base_pid/240834/

http://www.musiciansfriend.com/srs7/g=rec/search/detail/base_pid/242099/

http://www.musiciansfriend.com/srs7/g=rec/search/detail/base_pid/240281/

there are so many things out there and that really suck!
for beggining you can't go wrong with the ones i mentioned without a computer
this 2 for a little more will be great!
http://www.musiciansfriend.com/srs7/g=rec/search/detail/base_pid/241106/

http://www.musiciansfriend.com/srs7/g=rec/search/detail/base_pid/707049/

Sorry I forgot to say I dont like computers so I don't like computer recording.

trust me you won't like cassete recording...
this is the XXI century!!!!!!!!!!!!

if you don't go to a computer it's bad already so go with something like the ones i mentioned!!!

do you even those tapes????

I don't think I'd feel any better about an MP3-based recorder than cassette.

Kingsnake - what are your goals here? I record direct to computer, but I'm now going to tell you that you don't want a $99 cassette recording without knowing what you're up to.

What are you recording?
Do you have any other equipment?
What do you plan to do with the recordings?
etc.

I am strictly recording vocals and guitar and possibly drums. I'm not trying to make an amazing thing to send in to record executives or anything. I have merely become interested in recording and am kind of interested in just having a little something to record music that I write on to.