From Guangming Software:
Directly record audio to wav, mp3, wma, ogg, vox, au, aiff, mp4, and flac format on the fly without temporary files created. Support multiple sound cards and mixer lines.Set volume level for mixer line. Silence detection during recording. Get audio channel volume level. Support wav, wma, and mp3 playing. Support WMA lossless codec. Support WMA speech codec which can create super small files for voice recording. Support ID3 tagging. This version is the first release on CNET Download.com.