I use audacity. For ipod use, mp3 works great, and can easily be imported into itunes.

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1988 Toyota Camry Wagon......CRUSHED
1988 Porsche 944.......SOLD
1984 300SD.....SOLD
1995 Honda Civic DX... Totaled 11/13/08
1991 Madza Miata 193K and counting.....Mercedes t3 Turbocharger in the works 10 pounds per RWHP FTW