Macvide has updated Audio Recorder,
(http://www.macvide.com/Macvide_Audio_Recorder/) its audio capturing
conversion utility for Mac OS X (10.4 and higher) to version 1.9.
It’s a maintenance update.
Audio Recorder allows capture voice, music and other audio that you
can use in podcasts or other audio or voice presentations. Supported
formats include mp3, amr, wma, mmf, aac, ac3, flac, mp2, and helps
bridge the gap between many audio standards.
MacVide Audio Recorder 1.9 is available for $19.95 for a single user license.