LE Dictate

Turn your iPhone, iPad or iTouch into a digital recording device. LE Dictate records unlimited voice files which can be sent over the Internet to be transcribed with a touch of a button. Use e-mail, HTTP, FTP or Web Browser options.

**User-friendly interface and controls
** Tap the red Record screen to begin recording, tap again to stop
** Instant playback on screen
** Insert/Overwrite feature
** Email through dedicated mail server or through Contact Book
** FTP Service available for $20/month or use your own FTP account

-- Not available on iOS versions below 3.2

"Finally I found a recorder that is so simple to use and not the bare basics"