River Past Audio Capture 7.7
River Past Audio Capture is a easy-to-use audio recording software 
Record audio from sound card (microphone, line-in, or speakers) or DV camcorder to AIF, AVI, MKA, MP3, OGG Vorbis, WAV, WMA or optional M4A. Choose the codec, sample rate, channel, bits/sample, and bitrate. For WMA, you can also choose from a list of profiles. You can schedule unattended recording.
Can be used as universal audio converter.