Pocket Voice Recorder is freeware sound recorder that records equally well from microphone and any other input line available with your sound card. Recordings are organized as messages and may be easily exported to standard WAV sound file format.
Pocket Dictate voice recorder for Pocket PCs.
Record and send dictation from a PC
Palm Dictate is a professional voice recorder
Record sounds into WAV, WMA or MP3 format.
It records audio streaming to MP3 or WAV file