Interesting approach to achieving a Digital Audio Recorder from Belkin....will sell for $100 apparently. More info in the engadget link but brief quote from engadget at CES below:

"Apparently the Belkin folks are rolling out a little something for the podcasting community this CES season. The company's Podcast Studio is a self-contained, iPod-interfacing podcast production device... and not much else. The unit features dual XLR and 1/4" inputs, a built-in microphone up top, an embedded speaker, and the styling of some 1950's-space-opera transmogrifier. You can slot your iPod in the top and record directly to the player, thus eliminating the need for a computer nearby -- until you need to get it online, of course. The only thing it's missing is your smarmy, high-falutin' opinions about avant noise-rock."

http://www.engadget.com/2008/01/08/belkins-podcast-studio-the-self-contained-podcast-producer/

Belkin also announced TuneStudio for iPods almost a year ago but it has not become available for sale yet.

http://www.belkin.com/tunestudio/

P.

See link and pics

http://www.engadget.com/2008/01/09/hands-on-with-belkins-podcast-studio/

Looking at the pics, I don't see a phantom power switch anywhere. Which raises the question of how big the market is of people who need XLR inputs but don't need phantom power.

TuneStudio has XLR inputs with phantom power:

It seems the Belkin TuneStudio comes out this summer for a list price of $179.95:
http://www.crunchgear.com/2007/01/07/belkin%E2%80%99s-tunestudio-four-channel-audio-mixer-for-ipod/