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iPhone : There are tonnes of free and paid apps to record audio on your iPhone. You can get even better quality of you tie in some audio mics.   The TASCAM iM2 is a very good choice.  TASCAM's iM2 turns the iPhone, iPad or iPod touch into a high-quality stereo recorder. A pair of condenser microphones - the same high quality as TASCAM's best-selling DR-series recorders - plugs into the dock connector of your Apple device.
The microphones are adjustable over 180 degrees for the best sound placement. The uni-directional elements are arranged in an AB pattern for detailed stereo imaging while capturing the ambience of your room.
The iM2 contains its own microphone preamp and analog-to-digital converter for low noise and great audio quality. Unlike mics that use the built-in iPhone preamp, the iM2 can handle up to 125dB sound levels to capture the loudest concerts and instruments without distortion.

Apogee has some great solutions as well for Microphones for the iPad.

And so is the Zoom iQ5

Zoom H2/Hn  :

With its multiple microphones and recording modes, the H2n can handle just about every kind of application. Here are just a few ways it can be used:

Live recording of concerts and rehearsals, in either stereo or surround sound  
Location videography—the H2n gives you plenty of options in postproduction 
Creating audio for YouTube videos    
Generating lasting audio documents of important events 
As a USB microphone providing input to recording software

The Roland R-05 is another handy portable  device.

High-quality stereo recording (24-bit / 96kHz) with the built-in stereo mic or external input
Records directly to SD card with extended battery life (over 30 hours continuous playback, over 16 hours continuous recording)
Record 16-bit WAV and MP3 files simultaneously
Strong, attractive metallic exterior
Onboard editing functions; built-in reverb
Music-practice features (change tempo without changing pitch, loop playback, etc.)
Auto record start, auto song split, auto level adjust
Pre Record function (captures 2 seconds of audio that precedes pressing REC)
Use as a high-quality portable audio player (plays WAV and MP3 files)
Includes windscreen and built-in tripod mounting socket

The Sony PCMM10 is a very capable device in this segment.

User Friendly Operation
• 96kHz 24-bit Recording
• 4GB Built-in Flash Memory
• 5 Second Pre-Record Buffer
• microSD/Memory Stick™ (M2™)slot
• WAV and MP3 Format Record/Play
• Digital Pitch Control
• Remote Control Included
• Sony Sound Forge® Software Included

Then there is the Yamaha Pro Trak PR7

Newly Developed Crossed XY Stereo Microphone
24-bit/96kHz Recording
Mic / Line Input
Rec Presets
HPF and Dynamics Control
Easy Overdubbing
Marker Editing during Recording and Playback
Tuner and Metronome
Adjustable Playback Speed
WaveLab LE Audio Editing Software
Pre-recording Function
29.5 Hours of Battery Life at PCM 16-bit/44.1kHz
2GB Built-in Memory and microSD/microSDHC Card Slot
Easily Mounted on Tripod
Built-in Speaker

The TASCAM DR5 is a great device as well.  Simple-to-use 24-bit/96kHz Digital Recorder with Omnidirectional Microphones :  Everything about the DR-05 is designed to get the best quality recordings of your music. A new pair of built-in microphones withstands up to 125dB SPL – the volume of a jet plane from 200 feet away – yet still have the sensitivity to capture every detail of a performance. You can add your own microphone or line-level source through the 1/8” stereo input, including plug-in power for microphones that need it.
Internally, the DR-05's digital and analog circuit boards are built separately to increase noise performance, with a low-impedance design to further decrease hiss. A separate power supply is sent to the A/D and D/A converter for even better audio performance. The result is clean sound quality – over 92dB signal to noise ratio, under 0.05% total harmonic distortion and 20Hz to 40kHz response (-1/+3dB) at 96kHz/24-bit resolution.

The Olympus LSP2 is another handy tool.

The LS-P2 features a three microphone system that includes both directional and omni-directional microphones to faithfully capture the depth and fullness of the sounds recorded. The stereo microphones are arranged at a 90° angle to produce a natural stereo experience, with an added central microphone to compensate for low-range sounds. This Tresmic combination provides a wide frequency response for the most demanding musicians and professionals.

EASY LISTENING.
The LS-P2's Normalization function raises the volume of recorded data to its highest limit without causing distortion. So, even when the recording level is low, it can still be raised to a decent level. Sometimes, when raising the recording level to capture quiet sounds, the resulting audio may become distorted, or when making adjustments to avoid this distortion, the recording may be too quiet. With the Normalization function, the volume is maximized while maintaining quality recording data during playback.

RECORD FROM A DISTANCE.
Using the latest technologies, zoom microphone unleashes the power of proximity in noisy environments or when recording from a distant position. The zoom microphone allows you to expand and contract the microphone range by adjusting the direction with the '+' and '-' buttons.

EASY EDITING.
Audio files can be divided and trimmed on the recorder without the use of a PC. Split and divide by topic or size for easy file management.

The Zoom H6 is here now.

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  Interchangeable input  capsules
  


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  Six-track simultaneous  recording
  


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  Four mic/line inputs with XLR/TRS combo  connectors
  


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  Gain control knobs and -20dB pads for each  input
  


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  Supplied XYH-6 X/Y capsule provides secondary input via a stereo ⅛” Mic/Line In mini phone  jack
  


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  Phantom power for all main inputs:  +12/+24/+48V
  


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  Large full-color, angled LCD  display
  


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  Records directly to SD, SDHC and SDXC cards up to  128GB
  


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  Up to 24-bit /96kHz audio in BWF-compliant WAV or a variety of MP3  formats
  


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  Auto-record, Pre-record and Backup-record functions mean that you'll never miss that perfect  take
  


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  Built-in effects, including low-cut filtering, compression, and  limiting
  


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  Multichannel and stereo USB audio interface for  PC/Mac/iPad
  


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  Accepts standard AA alkaline or NiMH rechargeable  batteries
  


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  Over 20 hours of operation with 4 AA alkaline  batteries
  


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At the high end is the Tascam DR-100 MkIII.

Records 44.1k/48k/88.2k/96k/176.4k/192k Hz, at  16/24 bit

2 Channel Stereo

USB

The Sony PCM D100 is another good option.

DSD 2.8MHz; LPCM 192kHz/176.4kHz/96kHz/88.2kHz/48kHz/44.1kHz at 16 or 24 bits

doing to the list is the Roland R-07

Sampling Rate: 44.1/48/88.2/96 kHz

Bit Depth: 16/24 bits

Input is Mic/Aux in. It's very affordable at close to US 200/-