It looks like the new edition of the iPod touch supports voice recording through an external microphone. Using a third-party headset with a mic, a MacRumor forum member reports being able to use the iPod touch 2G with existing microphone-enabled software that supports voice input.

Until now, it hadn't been clear that the iPod touch 2G would support voice input. Apple, unlike with the fourth generation iPod nano, made no mention of this capability within regard to the new iPod touch model.

While this should allow the iPod touch 2G to support a whole host of voice-enabled applications unavailable to the first-gen model, it also makes VoIP support for Wi-Fi calling a very real possibility. That is if Apple or (more likely) AT&T and Apple’s other iPhone carrier partners allow it. It is likely they'd Wi-Fi calling through an iPod touch a real threat to iPhone sales.

Like with the iPod nano 4G, Apple's new microphone-enabled headsets works with the iPod touch 2G.