$29.95 - Perfect Sound Recorder

Perfect Sound Recorder is a professional sound recorder software. With the recorder you can directly digitize recordings of music cassette tapes, streaming Internet audio, vinyl LPs, videos, and meetings directly to your computer’s hard disk.
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$29.99 - DigitByte Studio

Super Sound Joiner joins all kinds of sound files into one large wav file. The sound joiner supports many audio formats such as MP3, WAV, WMA, AC3, OGG, MPA, MP2, AU, AIF, SND, etc. and video formats AVI, VCD, MPEG, WMV, ASF, OGM, DIVX, DAT, etc.
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$29.95 - Mjjsoft.com

MP3 Sound Recorder XP enables you to record sound, played back through your sound card and any other sound sources like microphone , VCR, Line in, Telephone, Data CD, DVD, Audio tape player etc.
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$39.95 - Product Technology Partners Ltd

MSSMixer is a control for monitoring and setting audio mixers in Windows. Provided in ActiveX and (when registered) DLL variants, the control provides a simplified way of setting volumes, channels and other controls in the mixer.
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