Skype Recorder is easy-to-use, fast, and powerful audio-recording software. Record and
replay any Skype call. For Skype, AIM, ICQ, MSN, Yahoo Messenger, and Net2Phone.
The program loads the audio compressors dynamically on your system for the best
power and flexibility. Audio can be recorded from any source, including
microphone, line-in, or speakers. 

Read more: Skype Recorder