There's a new kid on the block as far as handheld digital field recorders are concerned. The R-09HR by Roland Corporation is described as a professional, high-definition recorder that is light but performs like a heavyweight. With 24/96 fidelity, the R-09HR is the new flagship of EDIROL’s award-winning R-series recorders.
Amongst its features are a built-in high-grade, high-sensitivity stereo condenser, it records to SD or SDHC memory card, a built-in preview speaker, a wireless remote controller, and is powered by 2 AA batteries. It should be available in a few weeks at a MSRP price close to $500, however it's unclear what the street price will be.
See it here or here.
I'm still using the M-Audio MicroTrack 24/96 Pocket Digital Recorder, however its plug-in T-microphone was damaged, so I just bought the Sony ECM-DS30P Microphone to replace it. This allows me to wait out the inevitable price drop in digital recorders.