recording for students

[heather kd5cbl]

Okay, there are so many choices so I am not sure what might be best!  I want 
to create an audio story of my family and be able to put it on my computer 
in MP3 format.  So I can send it off to them.  Which devices allow to record 
in mp3 format without having to convert the files?  I have never recorded 
anything unless it was on a tape which, I don't have anymore!  Thanks 
Heather 

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