Apps :: I need an audio capture program

I have just started playing around with DSL and am very impressed at how it works with substandard hardware. Can someone suggest a good program that would allow me to record sound from my soundcard (preferably as mp3 files) that will work well with DSL? I know audacity can do this but it is a hog on my 3 gig xp box as well as my 800 mhz ibook so I did not think it would work well under DSL on a Pentium III with 128MB of RAM. Freshmeat.net has hundreds of alternatives but I would like to know what will really work well with DSL.

Thank you

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