From a post on the naturesounds list, another good comparison of handheld field recorders, Nagra ARES-MII, Sony PCM-D1, Sony PCM-D50, Olympus LS-10, Zoom H4n, from Matt Blaze. Also included is a baselined recording using a Sennheiser MKH-800 Mid-Side pair into a Nagra VI. These recorders could be considered to be towards the top end of the handheld, built-in mic range.
Well worth the time listening and comparing as they are being used in typical environments for this kid of gear, urban. Probably easier to compare if they were mixed together in a single track.
Information and specs PCM D 50, Thomman
Review PCM D 50, O’Reilly
Review PCM D 1, Harmony Central
Information and specs LS 10, Olympus
Information and specs LS 10, Thomann