Phil, the only one I have used is Recall Pro.  Recall Pro's little brother,
Recall, is free and might be all you would need.  You can get it from:

www.sagebrush.com

You can record directly to mp3 without having to convert from wav.

earlier, Phil Scovell, wrote:
>What is the easiest software to use when recording mp3 files?  I am getting
>ready to begin testimonials and Bible studies in mp3 to place on my website.
>I'll have them recorded on a mini disk recorder first as the original, or
>perhaps on cassette tape, and then will just be line feeding into the
>computer.  I won't need all sorts of fancy and complicated editing features
>for this.
>
>Phil.
>
>
>I Flew Kites With Jesus
>www.SafePlaceFellowship.com

John

   My operat~1 system unders~1 long filena~1 , does yours ?