Did you check out the Korg 4 track thread, if you want to start recording guitar it is a good place to start ! Also things like the D8 that Noticingthemistake has mentioned are a relatively cheap option (get 'em on eBay got like 2-300 bucks). The only problem with starting to get into recording is that the more you do it, the more gear you realize you want, like a nice pair of flat response monitors, like a headphone amp etc etc

Good fun !