Flux Forge KvIt (http://www.fluxforge.com/kvlt/) is a new audio recorder for Mac OS X. It’s available for US$4.99 at the Mac App Store.
With Kvlt you can record podcasts, voice memos or any other kind of audio clips on your Mac. It supports the most common file formats such as .wav, .aiff, .m4a, .aac, .m4r and mp3. But the developers are working to include support for more formats like .ogg and .snd.
Kvlt was developed with 64-bit in mind. Also, it offers features like iPhone ringtone export and real time spectral analysis.