Wiretap Pro 1.3.4 - [mac osX]

Using WireTap Studio, you can record the discrete audio output of any application, as well as all system audio, or record audio input from any microphone, line-in, or audio input hardware.

If you can hear it, WireTap Studio can record it.
Once you have recorded your audio, you can easily organize your recordings in the convenient Recording Library, and edit them with WireTap Studio's integrated lossless audio editor.
WireTap Studio also boasts full Audio Unit effects support, for adding professional quality effects to your audio.

full working and tested, app came from Machiest II as Aheist award.