mp3 wav audio tool

I need a very simple tool that records audio in a default mp3 format with the option of saving it in wav. This program should be as simple to use as windons sound recorder. That qaulity of the audio is of great importance. I just want a simpl Record / Stop /Play feature. I would prefer no time limit! I would like the Top to show the name "WebAudio-Generator Voice Recorder" I want the default recording to go in to my documents. The input of this file should default to the users microphone. Other input sources could be allowed. I will need a small yet detailed [login to view URL] file for instructions. And finally, I want a seperate featue that converts mps to wav and wav to mp3. Thanks ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Installation package that will install the software (in ready-to-run condition) on the platform(s) specified in this bid request. 3) Complete ownership and distribution copyrights to all work purchased. ## Platform Should work on windows 95 or better. I would like a version for mac users also if possible (not mandatory) The mp3 files need to be able to work with macromedia flash apps.