XSound is an mp3 song player with nice and clear graphical user interface. From the current version the application is able to store sound into file. So you can use it as dictaphone. The stored sound is high-quality. You can customize how the screen looks with skins and images from your device. With Playlist Editor you can rearrange the list of the songs, and listen in the order you wish.
XSound has the best sound quality ever heard on cellphones.