Thanks to everyone who commmented about the last show. Well I found out the hard way that the T30 DOES NOT allows you to plug in a microphone to the LINE IN. The line is for plugging in a CD player (or any other line device). Dave's answer was to go to www.ebay.com and buy a refurbished iRiver 899 (total cost 95.11 )
If you're not looking to spend the giant bucks on a Marantz 660 ($500), Roland-Edirol has the new R-09 coming out later this month ($400). Allan Stewart from the Marketers Podcast let me know that new models of Minidisc recorders have the ability to download to a PC. I checked into this an sony has a model MZM100 and it does connect via USB (Click the link and buy a new MZ-M100 from us and receive a free pair of Sony MDR-7506 headphones ($99 value) with your order. While supplies last! at samedaymusic.com).
Keep in mind that line in does NOT equal mic in.