Debian Packages: gnome-media, sound-recorder, gramofile, audacity, aumix, aumix-gtk, rawrec.
Recording from the sound card of your computer opens up the possibility of recording from external sources including your old Long Playing turntable--turn that old collection of vinyl into a collection of audio CDs.
Recording to WAV format takes up quite a bit of space--approximately 10MB for each 1 minute of recording. That's about 600MB for a very long LP, which is about what you can fit onto a CD. Often though old LPs contain just 30 to 40 minutes and so can be doubled up on to 74 or 80 minute CD-Rs.