Vista MP3 Recorder is an easy-using and high quality software for a complete recording. With it you can record your own voice by microphone and the audio from your computer (played by webcasts from the Internet, Winamp, Windows Media Player, Quick Time, Real Player, Flash, games) as well as the sound from external (Turntable, Walkman, Tape Player, DVD, etc.).
Vista MP3 Recorder supports MP3 VBR and OGG VBR. Captured sounds can be saved in WAV, MP3, wma, ogg or raw format. Before recording you can set the ID3 tag for your output files. Files are created in real time and no temporary files are created. It has a player and can play the files so you can make immediate validation of recorded files.  By the way: Vista MP3 Recorder 1.00.3 can be purchased with PayPal, Visa, Master Card, Wire transfer, Money Order just for $24.95
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