recommendation for a low-cost digital recorder?

[Chris Skarstad]

Howdy folks

I have a friend whose interested in getting a digital recorder, she 
doesn't have an iPhone, at least not yet.  She would prefer to spend no 
more than $100 to $120 tops, and since she's also blind it would have to 
have some kind of voice guidance.  Barring that, she'd have to have 
someone go through the menus and learn them that way.  Is there such a 
recorder?  I remember back in he early 2000s, there were lots of 
recorders that you could use and they were really accessible, they were 
great for podcasting.  I'm not sure if such recorders exist nowadays, 
but it would be great.  I'm also kind of curious about this myself I 
have to be honest.  But if anyone has any ideas that'd be great!

Thanks folks!