Use the mciSendString API to record sounds. Make a Form with 2 CommandButtons (cmdRecord and cmdSave) and put the following code into your Form.
Code:
Private Declare Function mciSendString Lib "winmm.dll" Alias "mciSendStringA" (ByVal lpstrCommand As String, ByVal lpstrReturnString As Any, ByVal uReturnLength As Long, ByVal hwndCallback As Long) As Long
Private Sub cmdRecord_Click()
'Open a WaveAudio called Record
mciSendString "open new type waveaudio Alias record", 0&, 0, 0
'Start Recording
mciSendString "record record", 0&, 0, 0
End Sub
Private Sub cmdSave_Click()
'Stops recording
mciSendString "stop record", 0&, 0, 0
'Saves the sound
mciSendString "save record C:\Windows\Desktop\MyWav.wav", 0&, 0, 0
'Close "Record"
mciSendString "close record", 0&, 0, 0
End Sub