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It depends on the software, but it usually involves pressing a red "record" button with your mouse, recording your audio in the mic, and saving the file someone. Not much to it really, assuing your sound card is capable and configured correctly and you have the software. There's some good freebies if you don't.
I would not use a wav file if the file will be accessed over the Internet. And mp3 is probably your best bet.
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