0ur opinion: :Record it all with simplicity. With up to 300 hours of recording time on the built-in 512 MB flash memory, the lCD-B600 digital voice recorder makes it easy to capture class lectures, business meetings or even your own memos. The single function buttons on the front make simple operations easily accessible and the selectable microphone sensitivity lets you adjust the recording levels to your specific needs. Four message folders are including for organizing your messages and the voice-activated operation makes getting started fast and convenient.
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Testimonials
Average Buyer Rating:

Buyer's feedback: 
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* Sony ICDB600-best digital voice recorder under 40$ ...
Works great. Currently using it for lecture classes. It picks up every word the instructor says when set on high frequency.
For all those clicking through the 1, 2, and 3 star reviews. There seems to be a few misunderstandings about this product. Let me try to clarify them for those who can't afford the pricier models.
1) Slide the hold button and it will turn off in a few seconds (battery won't die if you turn it off)
2) The notes DO NOT REPEAT 10 TIMES TO ERASE. Click play, hit erase button twice in sequence and it will... ERASE.
3) No where in product description does it state you can transfer to your computer. In fact let me type out what it says directly on the box as well as whats not on the box so to clear up any further confusion:
301 Hrs Long Recording Time Digital Voice Recorder
Selectable Recording Modes:
LP 301hrs
SP 163hrs
HQ 61 hrs
Microphone Jack, Built in Microphone, Headphone Jack,
LCD Display, Menu, Divide, Rec/Rec Pause, Play, Enter,
Stop, Rewind, FFWD, Hold, Volume, Erase.
[...]
Buyer's feedback: 
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You can transfer to your computer!
The unit has a phones out. You run 1/8" stereo out into you line in jack on your PC or laptop. Most computers that are less than 5 yrs old have a 1/8" stereo input for a microphone. Most, also have a pop up that gives you a choice for that input as a mic or a line in. Choose the line in. Use the sound recorder software in Windows or Mac, or download a free music editing program like Audacity.
This is all pretty straight forward. After a few minutes you should have a .wav or and .mp3 that you can email to all your friends.
Buyer's feedback: 
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* Works great. ...
It works great and does exactly what they said it would do. It is not too big and bulky, but packed with plenty of memory to handle all the notes needed.
Price was good too!
Buyer's feedback: 
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Not real pleased
I should have done more research on this prior to purchase. I thought that since it was a digital recorder and had microphone input and headset output that I would be able to download the digital recording to my computer. This model does not allow for a download, instead the small print says to backup your files using a tape recorder. That seems really dumb since I bought this to replace a tape recorder.
Buyer's feedback: 
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* SMALL,NIFTY RECORDER ...
Today I received my Sony ICD-B600 . I am so pleased with this little gadget ,it is small, very easy to use and the price was right! The product does what is says it will do, and that's really what is important. It is also a very nice looking recorder and the instructions are well written .I am very satisfied and looking forward to integrating this recorder into my everyday life. Just think,I won't have to write myself notes all the time. Hey, that makes it kinda "green too " no paper ! Buy this you will like it ..