AudioHijackPro lets you record any audio from any programs, applications or hardware on your computer to be able to edit, including Skype, iTunes and microphones.
Cost: Free
Completely free PC software allows you to edit audio files visually, record audio from a microphone or any other available input device, apply various effects and burn audio CDs from MP3, WMA, WAV, and OGG.
Cost: Free
Free, open-source software for recording and editing sounds. It works on Mac OS X, Microsoft Windows, GNU/Linux and other operating systems.
Cost: Free
Free software for editing, processing and recording sounds.
Cost: Free
A powerful audio editing software.
Cost: $225 Commercial, $50 non-commercial
Audio editor, recorder, converter, restoration and analysis software.