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Find How To Record Sound in C#
http://markus.revti.com/index.php/2006/06/09/find-how-to-record-sound-in-c/
Recording and Playing back streaming sound in C# on Motorola Q Smartphone
http://forums.microsoft.com/MSDN/ShowPost.aspx?PostID=869713&SiteID=1
The above article has a class that you can refernce.
--Nauman.