Hi Kevin,I know that Olympus has some units that have accessibility; I don't know to what extent, and I don't know if they'll record in 24-bit audio. Right now I'm using the new Plextalk Pocket, which is a daisy device - but it's completely accessible as it's designed for the blind user. It'll record in 16-bit audio with a sampling rate of 44.1 KHZ. you can connect an external stereo mic to it or set it up for recording from a line-input. It's pretty neat for a multi-purpose device. If you're particular about needing a device that'll give you 24-bit audio, I'm not sure what's out there with decent accessibility. The Plextalk Pocket will play 24-bit wave files; it just doesn't record in 24-bit audio.
Cheers!Mike
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