Sony releasing new crop of digital voice recorders in April; speech recognition supported
Their ICD-SX68 ($150) and ICD-SX68DR9 ($200) both have 512MB and support Dragon NaturallySpeaking speech recognition. The DR9 is bundled with the Dragon software.
Finally, they're releasing the ICD-P620 ($60) and ICD-B600 ($40), both with 512MB and USB mass storage. The P620 includes Digital Voice Editor software.