MPEG4Recorder/software
From The Neuros Technology Wiki
Codecs and Utilities
MPEG4 Recorder 1.0 encodes audio using the g726 codec while MPEG4 Recorder 2.0 encodes audio using AAC. For Windows users both codecs are available as part of the K-Lite codec pack available from http://www.codecguide.com.
Here's a link to a sample file created by the recorder
PDA/Pocket PC Media Player Compatible with Recorder
Both Pocket PC and Palm users should use the free, excellent, and open-source TCPMP (The Core Pocket Media Player). Formerly BetaPlayer for Pocket PC's.
TCPMP Pocket PC installation instructions.
TCPMP Palm installation instructions.
More information about TCPMP.
