Well, if you are sure that you will want to eventually record into your PC, the a recorder that already has a built-in audio (computer) interface makes sense. The Zoom R8 is one possibility ($299), but I think it is more complete in what it offers than it is simple.
For bare bones simple recording, consider Tascam. I own the DR-07, and the sound quality is very good. Great built-in microphones. Simple, but a bit cumbersome to operate. Take a look at all the Tascam and Zoom handheld recorders. Some are as inexpensive as $99.
Or even something like the nondigital Portastudio products that you can still find on ebay. Very good sound quality on metal tape, and extremely easy to operate. While some might consider this technology obsolete, it still works.
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RM
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Taylor 856, Taylor GC7, Martin 00-28, Breedlove Oregon Concertina, Breedlove Jeff Bridges Signature, Guild JF55-12, Guild D212, Larrivee OM3, Eastman E20 OM, Farida OT22w, Cordoba Fusion 12 Orchestra, Blueridge BR-361, Pono 0-15 mango, Journey OF-660, Tanglewood TWJP parlor (Nashville tuned), Paul Reed Smith SE Custom.
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