Olympus recorders generally have good results for PCs, although you usually need to download the files in a proprietary format and then export them to a more universal file type. The latest models allow you to see all of the recordings in the recorder's memory via a USB connection that appears on your computer like a separate drive. Do you want the software to help you transcribe the text, or do you want the software to do the transcription for you? I recommend you do the transcription yourself, because if you have not already trained software like Dragon NaturallySpeaking, you will gain more time by sitting down and hammering out the transcription with your own fingers. You can use a USB transcription foot pedal (check eBay), and use software like Express Scribe http://www.nch.com.au for free.

I own an Olympus digital voice recorder and I have used it extensively with excellent results. It does a very good job and picking up sound without too much ambiant noise, the controls are logical and well thought-out. Battery life is excellent. The transfer process works well, and is not too cumbersome. All in all, I am very pleased and would buy another if I needed to.