Would a phone based solution work?If it would, we have a DVR (Digital Voice Recorder) built on the Asterisk PBX that runs on Debian.
http://www.basesys.comOur systems also be configured to channel work dictated on an Olympus Recorder and send them off for transcription.
John Chapin Base Systems Inc. 830 Glastonbury Road, #606 Nashville, TN 37217 p: 615.238.9004 f: 615.366.1938