Brorsoft FLV Converter is the best Flash video converter to convert FLV or F4V videos to AVI, WMV, MPEG, MP4 for playback with iPhone 4, iPad/iPad 2, Galaxy S, Droid 2, etc.

MP3 my MP3 Free Sound Recorder is an easy to use program that lets you record the sound being processed by your sound card and save your recording directly to MP3 or WAV format. It easily records from any source. If you can hear it, you can record it

NowSmart Talkin is designed for recording from Speakers and Microphone at the same time. It is easy to record your voice over background music, record calls on PC, record anything playing on the computer.

SoundTap lets you record just about any audio that plays through a Mac OS X to either wav or mp3 format including streaming radio, VoIP calls and Instant Messaging conversations.

icSpeech Recorder has been designed for speech and language applications. Key features: records audio & video; multichannel display featuring speech, voicing and pitch; picture & word voice prompts; voice annotations; multi-parameter measurement.

SoundTap Free Streaming Audio Recorder for Mac OS X easily saves any streaming audio file on your Mac. Use SoundTap to record internet radio webcasts, special radio news broadcasts, audio conferences, VoIP phone calls, and more.

Audio Editor can Edit you audio files(in most common formats), make effects, apply filters, Frequency analysis, and more options. With Audio Editor you can Open and edit many audio files such as: MP3, MP2, WAV, WMA,OGG, VOX, G726, RAW, DSS, CDA, MPC

Boilsoft Audio Recorder for Mac can record audio from applications (like Skype, QuickTime, safari, iTunes, VLC, DVD Player) and Microphone, CD player, line-in devices to MP3, WAV, AIFF, AAC, AC3, AU, FLAC, M4A, M4R, MATROSK and OGG.

RecordPad is a sound recording program for Windows PCs. Using RecordPad, you can quickly and easily record audio notes, messages, or annoucements to your computer in either wav of mp3 file formats.

SoundTap lets you record just about any audio that plays through a Mac OS X to either wav or mp3 format including streaming radio, VoIP calls and Instant Messaging conversations.