Belkin has released a new voice recorder ($50) for 3G iPods (Mac or Windows) and requires iPod Software 2.1.
Once the iPod is connected to a Mac or Windows PC, the voice notes are automatically synced with the computer just like songs and playlists are synced in the iTunes library. These audio recordings are stored in WAV file format and can be easily edited or even sent to others via email.
The Belkin Voice Recorder for iPod is the first third-party voice recording accessory to take advantage of these new capabilities in iPod. Belkin
Belkin Press Release excerpt:
Belkin Voice Recorder for iPod (F8E462)