Power Audio Recorder by UsSun Inc. is a tool to record any audio played through your sound card into MP3,WMA, WAV files. It allows you to Record Sound from any line including Internet Radio , TV , CD Players, DVD Players, Microphone, etc.
It has a nice and intuitive graphic interface with a built in audio player and a play list. It additionally allows you to configure settings for mixer control, audio format (output format and parameters like sample rate, bit rate, channels, codec), save options (automatic or manual file name selection), voice activation, and file length; all of that through a Wizard or by opening the settings Window.
Power Audio Recorder features two additional tools: an MP3 cutter (to take clips from mp3 files) and an MP3 joiner (that allows you to merge many mp3 files in one single output).
This application has the basic functions expected in a recorder and a couple of useful extras, it should increase the amount of formats supported, but for the basic users it is ok.
If you want to test it, a free trial version is available for download.
300 MHz Pentium class processor or better
Sound card & speakers