In some software for recording Skype, the sound is taken from the microphone, recording all the surrounding noise that the mic can catch. I need the sound coming from Skype to get directly to Audacity (or other recording software) without passing through the real speakers and microphone. What is needed is the internal sound coming from Skype to be recorded as such, that is, directly from 'inside' the sound card, not from the real speakers and not through the microphone: a purely digital sound, not the material sound, if I may say so. (Except this one, which also records the parties in separate tracks.) The software that is promoted for recording Skype in Windows (at least the freeware) is far from giving the same level of quality. The result is a multi-channel audio file, with separate channel for each input, in which, if need be, each channel can be edited and heard separately. Trying to learn how to record a Skype conversation, I found here that this can be done on a Mac with Audacity and other free applications (by adding an aggregated device and a multi-output device in Mac's Audio MIDI Setup) - and with a superior result to what other apps for recording Skype on Windows or Mac can provide.

Virtual audio input windows