'Perfect Sound Recorder' is a simple sound recording program. It only has a few features, so there's nothing impressive about it. It supports recording from a microphone, from line input, or from CD. It's also possible to record the audio played by your sound card.
The program has a built-in volume control, where you can select the recording source and the input volume. As you probably expected, Perfect Sound Recorder is capable of recording audio directly into MP3 files. It's also possible to record into WAV files, but I don't recommend it. The size of a WAV file is considerably larger than the size of an MP3.
The quality, of the output MP3 file, can be adjusted by using the program's options. Sample rates of 44100 and 22050 are supported. You can set various encoding bitrates, as well as the encoding mode to stereo, dual channel, or mono.
Pluses: Perfect Sound Recorder supports real-time noise reduction.
Drawbacks / flaws: The user interface looks nice, but has a small bug. The volume control, which is on the bottom, is not refreshed properly when you move other windows over it.
In conclusion: Why pay money for something that you can get free? There are freeware alternatives to this program, like
Easy MP3 Sound Recorder version reviewed: 7.1.1
Perfect Sound Recorder Publisher's Description
Perfect Sound Recorder is a professional sound recorder software. With the recorder you can directly digitize recordings of music cassette tapes, streaming Internet audio, vinyl LPs, videos, and meetings directly to your computer’s hard disk, creating popular mp3 or wave sound files on the fly.
System Requirements Full-duplex sound card