A free program for Android, by Otter Developer.

Otter: Transcribe Voice Notes is a free audio transcription app that can convert voice notes to text, and can also edit and tag the audio file so you can listen to it later.

The app is ideal for people who are looking for a more convenient way to take notes and want to be able to listen to the audio file later. It is a free app, which is ideal for both individuals and businesses.

Otter can transcribe the audio file and edit it if there are any mistakes. This way, you can ensure that the audio file you are listening to is correct.

The app is also ideal for people who want to make a list of things to be discussed at a meeting or a conference, or for those who need to record important meetings without having to focus so much on the transcription, and instead have the freedom to actually listen to the whole thing.