Could You Please Recommend A Low-Cost Portable Recording Unit ?

I'd like the unit to be under $400 US, 2 or 4-track, and without
all the add on effects, bells and whistles (distortion, etc.).
Just a simple to use, non-cassette, foolproof, low budget unit
that is portable and has decent sound quality.

I thank you greatly for any response.

Musicfan Mark (muz9...), February 25th, 2006.