[murduck]

Originally Posted by Tim Nguyen

Gamestress:

Resco Audio Recorder can record in MP3 format. It's a great program, you should download the demo in our downloads section.

I agree, this is one of my favorite apps for pocket pc, not only you can record, you can also choose the format you want like ogg,wav,mp3. And you can even set the quality of your recording.
I use a lot specially when im in a meeeting, seminar or just fooling around with friends...