Still remember the PCM-M10 from Sony, which is the company’s cheapest Flash-based voice recorder? Sony has announced this morning the availability of the gadget. Measuring at only 62mm x 114mm x 21.8mm and weighing 187grams, the device provides high quality recording with a “Linear 96kHz 24 bit PCM” mode, which exceed both CD and DAT quality. The PCM-M10 also features a 4GB of internal memory and supports microSDHC and Memory Stick Micro cards.