how do you record voice files?

if you have quicktime pro, open it and goto file, new voice recording

and speak ahead

 

If you don't have Quicktime Pro, you can use GarageBand. Though Garageband records to AIFF taking up more space, whereas in Quicktime you can specify to record in AAC.

 

You can try Voice Candy.

 

There's also Wire Tap Pro, which capture any sound that is being played through your Mac in AAC, AIFF or MP3 format.

 

Audacity is what I use, but you have to save to wav and then convert in iTunes to whatever format you want.

It's free and easy enough to use