MP3myMP3 Recorder
Works pretty good with Windows.
Used it a few years ago.
MP3myMP3 Recorder saves any audio you hear on your computer straight to mp3 or wav. If you can hear it you can record it!
Record internet radio and save to mp3 or wav. Record from any source. Rip Vinyl, rip CD's, batch rename, create playlist and more.
This program is distributed as freeware!
This is a great app that effectively bypasses all the RIAA and DRM BS.
PS:
Linux has Sound Recorder which is much easier to use than MP3myMP3 Recorder.