Abstract: An audio data recording system for recording, transmitting, storing and manipulating analog audio data. The audio data recording system providing for connection to a telephone and a telephone earpiece, and further to a computer via, for instance, a USB connection for recording analog audio data, converting the analog audio data to digital audio data and transmitting the digital audio data to the computer for storage and/or further manipulation. The audio data recording system further presenting the stored files in the form of a list and providing a user with the option to append comments to the files and various locations within the files.