Plug the microphone into the "microphone" slot on the computer sound card. Click the "Start" button on the main screen then select "All Programs." Select "Accessories," then "Entertainment" and "Volume Control." Make sure the "Microphone" box has a check.
Open Create Media Source and locate the "Rec" button on the bottom left hand of the player. Click the red arrow on "Record" then "Select Recording Source" from the pull-down menu.
Select the "Microphone" tab, then click the red "Record" arrow again and "Select Recording Format," MP3, WAV or WMA.
Click the "Record" button and begin speaking into the microphone or playing an instrument of your choice. Click the "Stop" button when you are done recording.
Type in a "Filename" and "Track Information" in the "Edit Recording Information" window, once prompted.