MP3 to Flash Builder is a powerful sound recorder,also it can convert your favorite mp3 to a streaming flash for online distribution.
Here is a flash sample converted from MP3 audio track http://www.justdosoft.com/mp3_to_flash.html
Key features of MP3 to Flash Builder:
1.Easy to use
2.Alternative Player skin
3.Fast conversion speed
4.Supports batch conversion
5.Generate spectrumdata for your MP3 file