From the “holy synchronicity” department, /. mentions the Core Sound PDAudio project.

The centerpiece of the system is PDAudio-CF, a Type I (extended) Compact Flash S/PDIF interface with optical and coaxial inputs. PDAudio-CF can be mounted in PDA hosts that run Windows CE/Pocket PC 2002 or Linux (such as HP/Compaq’s iPAQ), or used with laptop and desktop computers running Linux, Windows 2000 or Windows XP.

Of course, since it requires carrying around a PocketPC and an A/D preamp, well, it’s not ideal, but unfortunately, there’s not a lot of solid state recording gear options available.