If anyone does any voice recording or even music recording from your PocketPC you might want to take a look at NoteM. It's just like the built in recorder function of the PocketPC, but offers various levels of on the fly MP3 recording, from 32kbps to 128kbps. Apparently you can now store 5.5 times as much information at the same audible quality as the built in recording function provides.
http://www.geocities.com/zavorine/wince/mp3.htm