What are the specs of SoundCloud Record?

Using the Record feature on SoundCloud requires the latest Flash version and a microphone on or attached to your computer.  This 101 will tell you everything you need to know about Recording with SoundCloud.

On SoundCloud (the regular site): files are uploaded as 44.1KHz mono WAV.
With the iPhone: our iPhone app records to 44.1KHz mono AAC.

You can get the iPhone app for free here.