audio to text software

I have need for subject functionality. Before I delve into researching,
does anyone have any pointers or guidelines? I've heard that ipods can
do this, but I've no idea how it actually works.
TIA, and please pardon my laziness.

-- 
-Eric 'shubes'
"There is no such thing as the People;
 it is a collectivist myth.
 There are only individual citizens
 with individual wills
 and individual purposes."
-William E. Simon (1927-2000),
    Secretary of the Treasury (1974-1977)
 "A Time For Truth" (1978), pg. 237

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