Why buy it if you can do it with Audacity (Free), Sound Forge, etc.. !

The application lets you output files in various formats such as MP3, OGG, and WMA, and you then can select the bit rate of your choice. Similar to most recording programs, this one lets you capture audio from a number of incoming sources, including a line-in jack and a microphone. While you will find a button for adjusting the gain of the incoming signal, avoiding distortion is a trial-and-error-process since the app lacks level indicators. Contrary to the publisher’s claims, MusicStacker didn’t successfully record copy-protected files in our tests–at least not ones we purchased from the iTunes Music Store. We also missed features such as a voice-activation utility and a scheduler. To make matters worse, the one-day trial period is one of the shortest we’ve seen. Although this app can be used both as a sound-capture utility and a audio-conversion tool, it still needs plenty of work before we can get more excited about it.