Arial sound recorder makes it easy to record audio using your computer's soundcard. It's an program that's been specifically designed to do this without the need for any prior knowledge of sequencers and professional editors.
You can see the recording level using a graphical equalizer. Additionally, you will be able to choose the properties to store the file (channels and bitrate, format ,...).).
Another interesting feature of this program is the editing of the tags in the recorded files. The function allows you to directly record to the CD. This means that recordings can be as long or as short as you like, and without the need to crop.
You can save generated files in WAV and WMA (the most commonly used files in digital audio)