Cybercorder 2000 - Audio Recorder - description from Softdepia.com:
Cybercorder 2000 provides VCR-like recording for radio shows or any audio input. Recordings are stored on disk as WAV or MP3 files with optional audio compression to save disk space. Recordings can easily be played back by selecting the recording from a list of completed recordings. The customizable playback window allows you to easily advance the recording forward and reverse various step sizes.
Simply connect the output jacks of the sound source to the input jack of your computer sound card and you are all set to go! No connection is needed if you are recording from the internet.
Cybercorder 2000 - Audio Recorder is a "Free to try" program. You can download and try it for an evaluation period.