Simple and practical recorder has aac wav format files can be saved, audio capture using waveX low-level audio API.

WaveRecord\Debug\WaveRecord.exe
..........\.....\WaveRecord.pdb
..........\music\out.aac
..........\.....\test.wav
..........\WaveRecord\Debug\BuildLog.htm
..........\..........\.....\mt.dep
..........\..........\.....\stdafx.obj
..........\..........\.....\vc90.idb
..........\..........\.....\vc90.pdb
..........\..........\.....\WaveRecord.exe.embed.manifest
..........\..........\.....\WaveRecord.exe.embed.manifest.res
..........\..........\.....\WaveRecord.exe.intermediate.manifest
..........\..........\.....\WaveRecord.obj
..........\..........\.....\WaveRecord.pch
..........\..........\.....\WaveRecord.res
..........\..........\.....\WaveRecordDlg.obj
..........\..........\faac.h
..........\..........\faaccfg.h
..........\..........\libfaac.lib
..........\..........\ReadMe.txt
..........\..........\res\freedom.ico
..........\..........\...\icon1.ico
..........\..........\...\WaveRecord.ico
..........\..........\...\WaveRecord.rc2
..........\..........\resource.h
..........\..........\stdafx.cpp
..........\..........\stdafx.h
..........\..........\targetver.h
..........\..........\WaveRecord.aps
..........\..........\WaveRecord.cpp
..........\..........\WaveRecord.h
..........\..........\WaveRecord.rc
..........\..........\WaveRecord.vcproj
..........\..........\WaveRecord.vcproj.CHENPEIXIE.Administrator.user
..........\..........\WaveRecordDlg.cpp
..........\..........\WaveRecordDlg.h
..........\WaveRecord.ncb
..........\WaveRecord.sln
..........\WaveRecord.suo
..........\..........\Debug
..........\..........\res
..........\Debug
..........\music
..........\WaveRecord
WaveRecord

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