Howdy, It all depends on what purpose you'll be using the mp3's for, which will determine the software. Are you trying to, as an example, record a podcast? Or maybe a Skype call? Please try and detail further your intent for recording MP3's if you can. Generally, however, you can use things like AudioHighjack, or I think that Amadeus Pro and light should be able to record. Someone correct me if I am wrong.
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