1. Hardware Considerations [ System Requirements ]

2. Microphones, Speakers, and Headphones

3. Software

Macintosh
Audio

• Macintosh's very own Sound Control Panel (Free).
• SoundApp 2.4.4 (Norman Franke): A very useful program for converting many sound types (Free).
• Sound Effects (Riccisoft): A really cool shareware recording/editing program.
• SndSampler (Alan Glenn): A good starter shareware program for recording and editing sounds ($20). A cheap alternative to SoundEdit.
• Sound Sculptor II (Jeff Smith): a commercial quality sound editor.
• Peak LE (Bias): A professional sound recording and editing package.
• SoundEdit (Macromedia): Full-feature, professional sound recording and editing machine. If you have the money, go for it!
• Ultra Recorder ( EJ Enterprises): records, plays, converts, and compresses sounds, plus will allow you to create start-up sound files.

Windows 95/98/NT
Audio

• Window's Multimedia Accessory Sound Recorder (Free).
• Awave (FMJ-Software) : an audio format converter, editor and player.
• GoldWave: a digital audio editor.
• RealProducer G2 (RealNetworks): Basic tools for recording and editing sound (Free).
• CoolEdit (Syntrillium): An excellent sound recording and editing tool. My choice of Windows software at a budget price.
• Sound Forge XP 4.5. A full-featured recording and editing program.