Audacity
“Audacity is free, open source software for recording and
editing sounds. It is available for Mac OS X, Microsoft Windows, GNU/Linux, and
other operating systems.”
http://audacity.sourceforge.net
1.
Open Audacity
2.
Click OK to choose English Language
3.
Click on the Record button to begin recording.
4.
Click on the Stop button to stop recording.
5.
Click on the Play button to listen to what you just
recorded.
6.
If you are not satisfied with your recording, click on X to
close the recording and repeat steps 3-5. 
7.
To save your recorded file as mp3 (the most compatible
format), Choose Export As MP3 … from the File menu. 
8.
Give the file a name.
9.
If you get this message, then keep following this
instruction. If you did not, you are
done. 
10. Look for
lame_enc.dll.
11. Give mp3
id tag.
12. You are
done!
Audio Control Buttons
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Skip to Start - moves the cursor to time 0. If you press Play at this point, |
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Play - starts playing audio at the cursor position. If some audio is selected, only the selection is played. |
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Loop - if you hold down the Shift key, the Play button
changes to a |
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Record - starts recording audio at the project sample rate (the sample rate in the lower-left corner of the window). The new track will begin at the current cursor position, so click the "Skip to Start" button first if you want the track to begin at time 0. |
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Pause - temporarily stops playback or recording until you press pause again. |
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Stop - stops recording or playing. |
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Skip to End - moves the cursor to the end of the last track. |
Online manual can be found here
http://audacity.sourceforge.net/manual-1.2/