Audio Recording Software

I am looking for a very simple sound recorder that is capable of recording sound through a users sound card and giving them the ability to save it as an MP3 file. It doesn't have to be anything fancy. It would need to be able to save the recording at 40-56kbps at 22050Hz. It would need to be easy to use and easily installed. ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Installation package that will install the software (in ready-to-run condition) on the platform(s) specified in this bid request. 3) Exclusive and complete copyrights to all work purchased. (No GPL, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site). 4)Software that will record sound through a users sound card and be able to save it in MPEG-Layer 3 format 40-56kbps at 22050 Hz 5)It must be easy to use as well as install. ## Platform The program should run on the Microsoft Windows platform. If macinstosh is possible that would also be good.