Belkin's new GoStudio offers direct-to-iPod recording, high quality audio capture, multiple mic inputs, and a tripod mount. Bypassing third-party add-ons, Podcasters, students, bloggers, and ilk will have no more complaints on this issue. Earlier the condenser microphones would record more room noise than the actual stuff. However Belkin's new GoStudio takes care of your recording needs and offers a decent way to capture high-quality audio directly to an iPod. It even doubles up as a portable iPod dock, and offers 16-bit, 44.1KHz recording, two combo microphone inputs that can accept either XLR or quarter-inch inputs along with a 3.5mm mic input. Otherwise you can even record via two integrated omni directional mics. You can control the signal using a handy LED level indicator and a master level control; you can also playback audio on the GoStudio using its built-in speaker.
Belkin GoStudio offers a direct monitor volume control, along with a tripod mount the device will be available in September or October for around $119.99.
Source
http://www.newlaunches.com/archives/belkin_gostudio_includes_ipod_recording.php