Freecorder is a great way to get started with capturing audio on your PC.
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http://www.freecorder.com/
# Supports file types: MP1, MP2, MP3, XM, IT, S3M, MOD, MTM, OGG,WAV, M3U. # Supports unlimited number of skins in any shapes # Complete with Visuals, 6 bands Equalizer and 12 DSP Effects # The Playlist supports file add, directory add and easy drag & drop of files to play. # Sonique visual plugins support # Supports threading # User friendly and very customizable # Excellent audio quality with the BASS engine # Outstanding performance[Report a dead link]