mp3recorder (2 products)

StepVoice Recorder 1.4 (Shareware, $14.95)

StepVoice Recorder is software for real-time recording with MP3 file format support. It allows recording from any sound source, such as a microphone, line in or any sound currently playing on your PC

Total Recall: All Sound Recorder : Vinyl to CD Con 3.0 (Shareware, $20.00)

Record any sounds from your PC to wav or MP3.Total Recall can also convert wav to mp and mp3 to wav, record audio from games, films, real audio broadcasts. You can record anything you hear from your speakers. You can configure the recorder to auto switch off when a specified filesize or length is reached and it sits conveniently in the system tray for easy access. Totall Recall can also convert any of your wavs to mp3 format. It looks great too!