License	Free to try
	Requirements	32M RAM 25M free Harddisk space
	Operate System	Win95,Win98,WinME,WinNT 4.x,Windows2000,WinXP,Vista
	Downloads	282
	Price	$ 35.95

Nice RA to M3U is intelligent recording software that will fit most audiophile's needs. It records your favorite CD, tapes, or speech and music onto your hard drive in WAV or MP3 format. With the user-friendly interface, you can easily record a file, stop, or play it. A level meter moves while recording is going on, telling you how soft or loud the audio is. Convert your MP3 files into CD, CDA, CD-R, DVD-Audio, AAC, AC3, ID3, M3U, M4A, M4P, MP3 ID3 Tag, OGG, RA, WAV, WMA, MP2, APE, VQF, MPC, AMR, Midi, WAVE, and RM files.