Wikipedia
KHdRecord
KHdRecord is an open source application with graphical user interface for linux, which can record from the audio-input of the computer directly to mp3, ogg and wav. The application can be used for digitalization of audios. With the possibility to encode to compressed audio-files, it is possible to record many hours without interruption also on a small disk. It can be configured bitrate, time of record, level of record, and to split the record to many files. It is needed a qualitative recording sound card.