Active Audio Record Component 

Active Audio Record component directly record audio to wav, mp3, wma, ogg, vox, au and aiff format on the fly without temporary files created. Support multiple sound cards and mixer lines
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WAVChop 

Split WAV files with WAVChop, a program that lets you automatically chop up a WAV sound file into pieces where silence is detected.
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Easy Audio RCR 

It can extract Audio CD track and output as various popular audio formats.Can also conduct conversion between audio formats with high fidelity,can perfectly record whatever sound coming though your soundcard.
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VTapi ActiveX 

VTapi ActiveX Control you get everything you need for quality communications using Microsoft Visual Basic, Visual C++, or any other environment capable of hosting ActiveX components. Create IVR systems, answering machines, detect caller ID and more!
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