so that I can record stuff from the tv via the RCA out and then load it into my PC!
iKey M3 looks good value.
You can do it directly with a laptop / PC actually. If you're looking to get better sound, Zoom makes quite good budget recorders. The H1 would be more than enough (runs at ~ 100 USD iirc).
Anyways make sure you have a USB output on the recorder that will allow you to transfer your recordings without quality loss.
I really like my Roland R-05 so far, though it is a little more pricey that the equivalent units from Zoom. I used it to take a live recording of a gig my girlfriend had recently using the built in binaural microphones and the quality really surprised me. Recording at 24bit / 96khz is nice as well, and with the price of SD cards currently, who cares if 30min takes up a MB. :)
EDIT: It isn't bad as a DAP as well, though it is very bare bones. Sometimes this is irritating, such as lack of full 'disk' random and less ease of use, but 30hrs playback time on two AA alkaline batteries and an always on screen make up for it. I tend to listen to whole albums anyways, so the random feature isn't really a game stopper for me.