$19.40 - NCH Swift Sound Software

SoundTap lets you record just about any audio that plays through your Windows computer to either wav or mp3 format.
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$29.95 - Huelix Solutions

Huelix Audio Recorder turns your PC into an audio recording studio. Record audio from any port of audio hardware with great ease. Supports all major audio compression formats - WMA, MP3, Ogg, and WAV with audio preview and playback.
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$25.00 - DigitByte Studio

It records all kinds of sound from sound card with high quality. It records the sound from other Windows applications with CD quality. It also supports to record sound from microphones, line-in, Cassette Tape, Video Tape and more input devices.
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$24.95 - SagaSoft

Power MP3 WMA Recorder makes high-quality recordings directly from your sound card. It can record streaming audio directly to MP3, WMA and OGG files, no tempory wav file involved. Sound quality of the recordings remains excellent.
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