GearPlayer at transcriptiongear.com offers GearPlayer 4.
GearPlayer states this the simplest transcription software to use. You can load your files into the program or you can drag and drop from any folder or email. GearPlayer also includes an FTP client and it plays files shared across a network. So if you have a client on a network, such as a LAN or WAN, you can log into their network to receive their dictated audio files and transcribe from there without having to download into the software.GearPlayer also plays video files. The only add on is for the .mov extension.
They offer a workgroup mode which can help if you're working with a group of transcriptionists or if you're overseeing work from a group of transcriptionists. Each one working in that directory can see what is done and what needs to be done. That could be useful if you decide to outsource some of your files. They also offer a line counting utility for those times you may want to charge by the line, such as for legal or medical transcription. Some of the best features I saw include being able to automatically transcribe from a CD, a built in file converter, and audio notes so that the author of the dictation can record special notes for you. GearPlayer is only available for the PC. Requirements include Windows XP, Vista or Windows 7.
A free demo download is available from transcriptiongear.com.
GearPlayer 4 comes alone or with a foot pedal and headset with pricing starting at $119.00.