Use the mciSendString function.
VB Code:
  1. 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

  2.                                        

  3. Private Sub cmdRecord_Click()

  4.  
  5.     mciSendString "open new type waveaudio Alias record", 0&, 0, 0

  6.     mciSendString "record record", 0&, 0, 0

  7.     

  8. End Sub

  9.  
  10. Private Sub cmdSave_Click()

  11.  
  12.     mciSendString "stop record", 0&, 0, 0

  13.     mciSendString "save record C:\Windows\Desktop\MyWav.wav", 0&, 0, 0

  14.     mciSendString "close record", 0&, 0, 0

  15.                                        

  16. End Sub