I've used PolderbitS for the last few years.... free trial.... once licence paid get free updates.... latest has a click/crackle filter, noise filter and equalizer....
Simple to use.... set input source.... set recording levels.... record track.... then use editor (automatically opened when recording stopped) to edit/cut run in and run off.... save as either a WAV or MP3 or BOTH (by re-saving as).... incorporates built in mp3 and mp3pro (extra I think, I don't use it) if wanted or otherwise it utilises your external mp3 codec....
Recommended to me about 3-4 years ago and the one I recommend to others....>> GET IT HERE <<