From NCH Software:
ExpressScribe is audio transcription player for typists using Mac OS X. This transcription player features variable speed playback, foot pedal control, speech to text engine integration and can automatically load audio files from email, FTP or network. Audio format support includes dss, dct, wav, mp3, aif and many more. You can also dock traditional hand held recorders and transfer the audio as well and importing audio from CD.