Instant Audio Recorder - A full functional audio recorder with audio-tweet function. Tweets audio fragments up to 100Mb!!
Audacity - Audacity is a free and open-source audio production software suite that includes a surprising array of editing tools and recording systems.
Recordium - Recordium is a powerful yet elegant recording app designed for iPhone, iPad, and iPod Touch.
Oceanaudio - Ocenaudio is a cross-platform, easy to use, fast and functional audio editor.
Moo0 Voice Recorder - Moo0 Voice Recorder is a very simple sound recorder.
GoldWave - GoldWave. Digital Audio Editing Software. Record • Restore • Convert • Analyze. Fully loaded to do everything from the simplest recording and editing to the most sophisticated audio processing, restoration, enhancements, analysis, and conversions.