Save your cassette tapes and vinyl LPs as MP3, WMA,
ogg or Wave Ultimate
audio recorder allows you to transfer cassette tapes, vinyl LPs, live performances, Internet radio, Microphone, TV, DVD, or any other sound source to your hard drive. You can save the recording directly to MP3, Windows Media Audio (WMA),
ogg, or WAV files.
Ultimate
audio recorder lets you schedule your recording with a built-in recording timer. Futhermore, it has a smart silence detector for detecting and skipping silent snippets.
Here are some key features of "Ultimate
audio recorder":
Convert from / to WMA, MP3, AIFF,
ogg and Wave
Supported source formats: WMA, MP3, AIFF,
ogg, Wave, AU, SND, MIDI,
mp4,
aac,
flac, Monkey's APE, AC3, RealAudio and CDA.
Extract the audio from
video files in the formats: AVI, MPG, WMV and
realmedia
copy cd tracks to hard disk ("CD Ripping")
Support for WAX, WinAMP
m3u and PLS playlists
Automatic retrieval of information such as Title, Artist and Album using the CDDB
Requirements: sound card
Limitations: 30-day trial
MP4 Converter
1.13 MB 
$ 20