Free - Deepcom.com

Free Audio Recorder is an easy to use free software that enables you to record any sound you can hear on your computer, from internet radio stations to streaming music. You can set the recording audio quality, from a low quality up to CD quality.
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$29.95 - AliveMedia, Inc.

Record any audio source from your computer into MP3, WAV, WMA, OGG, or VOX file.
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$29.95 - WinGramo Inc.

WinGramo for VOIP is an advanced tool that allows you to easily record, play, store and
convert voice communications held over the Internet. It works in conjunction with Skype (and
with other VoIP applications) for recording calls.
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$9.95 - Blaze Audio

VoiceSFX is an innovative program designed to let you record and create special effects from your own voice, then apply audio magic like Helium Breath, Slow Monster, Fade, and Echo. Export to MP3, burn to CD, and share with friends!
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