It's re BYTES - FREE Audio Converter and Editor
I use THIS for Ra to Wav recording:
http://www.rawavrecorder.homestead.com
(unfortunately, it won't work on Reelradio.com's Ra files as they BLOCK 'em)
..but THIS little audio editor (needs LAME) can produce
net/computer recordings via the headphone jack to line-in/mic jack:
http://audacity.sourceforge.net
(Does NOT convert to WMA files)
Both FREE!
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'Wav' files are the clearest and BEST sound when you FIRST record
off the computer, but you DO need the hard drive space to do it...
MONO wav files can - and should be converted to MP3 at a LOWER bit rate...
Consider that a general minute and a half WAV recording takes up a little over 3.8 MB,
....1024 Megabyte (MB) = 1 Gigabyte (GB)!
http://www.teachingcompany.com/Audiotutorial.htm
If your machine has at LEAST a 15-20GB hard-drive,
and you're not saving OTHER wav/mp3 files ON the computer,
you're OK for producing/saving hours of wav file recordings...
..however you pretty-much HAVE to either convert the wav files to GOOD (128-192) BIT-RATE MP3's,
..or BURN the wav files onto DATA CD's and then delete them OFF the computer -
..just to save needed hard-drive space..