Audacity is an Open Source (freely distributed) Audio Recording and Editing Program. It is available for Mac, Windows and Linux.
Download Audacity
Download the LAME encoder for Windows
Download the LAME encoder for Macintosh
: Audacity can save audio files in the MP3 format used most often by podcasts, it requires that you download and install the LAME encoder.

NOTE on installing LAME for Audacity on MacOSX: After you have downloaded LAME, decompress the archive and move the contents to any folder on your computer. When you first run Audacity, you will be asked to locate the LAME encoder. Once you have done this, you will see an option to "Export to MP3" under the File menu of Audacity.

Learning to Use Audacity
Audacity Tutorials (SourceForge Web site)
Video Tutorials for using Audacity to create a Podcast

Sound Effects Sites
FreePlay Music Files
Pacific Digital Video
http://www.findsounds.com
http://nature-downloads.naturesounds.ca
http://www.partnersinrhyme.com/pir/PIRsfx.html
http://www.royaltyfreemusic.com/free-music-resources.html


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