Abstract: An audio note taking system and method that permit a user to record audio information during a conversation on a wireless or wired communications device and distribute the information to other users in an efficient and accurate manner by working in concert with other types of communication and information devices, such as voice mail and electronic mail servers. The audio note taking system has a processor for controlling when an audio recording is to be commenced, which parties are to be recorded and what processing is to be performed on the recorded message. The notes recorded by one party are fully independent from the notes recorded by the other parties. As a consequence, each party can record private comments by muting transmission to the other parties involved in the call. The recorded message may be distributed to other parties as an audio or text file utilizing electronic mail and voice mail servers.