I used to use Audacity a lot but got fed up with the dreaded (and appropriately named, in my book) LAMELib. Encoding mp3s was a major pain. I imagine that's all sorted now, though, and it is free ...

As for recording on smartphones I like that HiQ mp3 Recorder a LOT and have been really impressed by the quality.

The biggest question is what you want the recording for. If it's something you want to mess with levels/input quality on, a preamp is useful, so I'd at least look at that. Bensdad's solution sounds interesting. I just got an AKG D40 mic for gigs and have been very well-pleased with it; a $30 AKG option sounds even cooler!

Welcome to the rabbit hole! Here. Have a carrot.

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Deja Fu: The sense that somewhere, somehow, you've been kicked in the head exactly like this before.

Since what I mainly use Audacity for nowadays is manipulating MP3s (e.g., slowing down the tempo on piping-tracks ripped from CDs, without lowering their pitch ), I can attest that the aforementioned issues have been sorted out. The only hassle I've encountered is that LAME Library has to be acquired & installed separately from Audacity.

Cheers,
Mick