Full featured MP3 audio recorder.
Website: http://www.pcwinsoft.com/1av-sound-recorder.asp
Download: Pcwinsoft_Hi-Q_MP3_Recorder_Pro-2.7.7.70-sos.exe
Giveaway: link
Download: 1AVSoundRecorderInst.exe
You have full control over quality and size. The program comes with a real-time audio spectrum analyzer. Plus convert, split, trim, cut & join MP3 and other formats.