"Up until late 2002, there were no real MP3 encoders for the Pocket PC. This meant anyone that wanted to record on his or her PDA needed to resort to the built-in, either very wasteful, non-compressing WAV coders or (on the PPC2k2 platform; in PPC2k and earlier, there was another ultra-low-speed codec, the Mobile Voice, with even worse voice quality and smaller bandwidth usage) the GSM codec, which, being a heavy-compression vocoder, produced just intelligible results and was completely useless for recording for example meetings."
Pocket PC Thoughts reader, Menneisyys
, has just put together an interesting article on many of today's sound recorders for the Pocket PC. If you're interested in finding out more about the ups and downs of each application, then this article is worth a read.