RecordPad Sound Recorder
RecordPad is an sound recording program for Windows PCs. Using RecordPad you can quickly and easily record audio notes, messages, or annoucements in either wav of mp3. RecordPad is designed to be very easy and intuitive to use. Within minutes you will be able to start a recording, save it, and... ~ MPEG Layer-3 encoding offers contant of variable bit rates from 8 to 320kbps with optional crc error checking and joint stereo modes. ... ~ Wave encoding at sample rates between 6000 and 196000Hz in PCM or many other codecs and bits.
http://www.nch.com.au/recordpad/rpsetup.exe - 336Kb - Download - Screenshot