Speak to the copyright holder about making an audio recording of the book. If you’re going to use the recording solely for personal use, you can skip this step, but the contents of audio books are usually protected by copyright. If you intend to sell or distribute any copies of your audio file, you need to get permission from the copyright holder first.
Select a recording medium to use. A number of different software programs exist, and most home computers have basic audio recording functions, but you can also use a good old-fashioned tape recorder (which is easy to use and extremely cheap to purchase). For a professional audio book recording, you should hire an engineer and make use of a professional recording studio with top-notch equipment.
Familiarize yourself with the book you wish to read aloud. Go through it at least once so that you know the format and story. Practice reading it aloud to get into the rhythm and cadence of the author's text. If it's a work of fiction, you may wish to develop specific "voices" to match those of individual characters, but it isn't necessary.
Set up the text in individual pages, spaced a distance from you so that you can read it clearly without having to squint. Set up a microphone or similar recording device nearby so that it can pick up your voice clearly and succinctly.
Start recording, then begin reading the text. Speak slowly and clearly into the microphone, paying attention to pronunciation. You want your words to be readily audible to the listener, so don't mumble or speed up unduly. In addition, you should refrain from reading in a monotone voice. Adjust the pitch and timber of your performance to match the tone of the text: exciting, dramatic, comedic or whatever the book dictates.
Double-check your recording when you're done to ensure that it transferred successfully.