This is an MCI sound recorder
There are few more setting like sample rate bit rate and channels that could be set, but they don't seem to play nicely on every box I have... so I did not include them
I also used direct show to play back the recording
I do not really like the MCI object, but it works for recording
I also put in a button to open the windows mixer, since you need to set this mixer to select the audio source you want to use
I think this is about as simple as I can get the record function to be
Hopefully this is helpful
Dave