You can use MP3 Recorder Studio to record any sound you hear or produce. It can be internet calls, internet radio, lectures or readings, music, capturing sound from TV-shows, recording your singing or conversation etc.
You also have a possibility to mix sound when recording from your microphone with some other sound played by your PC.
All your records will be by default recorded into the MP3 format, which saves you disk space, and you don’t need to convert the files later. Alternatively you can choose to record in WAV.