Recording with VB

I would like to know if anybody has ever done any recording with VB? I have found a component in the Microsoft Multimedia but after reading examples of code and information provided on MDSN i am not sure i am able to properly use it. I would like to create an application that will allow me to record from my sound card. If you could help me with this i will really appreciate it. Please show me step by steps how to do it. I do not have to much experience with VB. Thanks,

my e-mail is [email protected]