I have two of the Olympus Digital Voice Recorders and I am totally amazed at the recording quality even though the mic elements are a mere 3/4" apart. The elements are acoustically opposed and baffled to prevent cross-talk and bleed over. I've forgotten the exact model number but they were about US$ 80 each.

I live record an entertainer who plays here in my nursing home every month and he is very impressed with the record quality.

It yields about 24 hours recording time on 1 AAA Alkaline battery.

The default record format is .wma but .mp3 is an easy setting to change.

Mine do not have WIFI transfer capabilities, the new models do. Mine have a slide-out bayonet-style USB connector.