http://www.mp3-box.org/mp3-voice-recorder-software-free/
Computerworld’s favorite smartphone apps
FRAMINGHAM, 1 APRIL 2011 – Let’s face it: Whether you get your apps through the Android Market (about 100,000 apps) or the Apple App Store (about 350,000), it can be hard to figure out which ones you want to try out.
Freeware audio recorder: How to Record any audio from your sound card for Free