Suggestions for voice recording apps.

[blow45]

Another one of those categories where I am surprised by the lack of really good apps.

I am looking for a voice recording app with some noise cancellation funtion (all those I can do without) and .aac he encoding voice optimized so I don't end up with large .wav files.

Of course wifi file transfer available.

Dropbox storage would be great too, but I think I am asking too much here...