Making a Voice Recorder

Many years ago (approx 13) I wrote a C DLL that I used to record voice and play voice that I used in a VB project that used TAPI as it was a telephone answering system. Well, I no longer have a voice phone modem and I have forgotten everything I ever knew about TAPI so using this DLL is virtually out of the question as it itself depends on TAPI functions. Now I want to make another voice recording application without TAPI and without a voice phone modem (only a sound card installed in PC) and to tell the truth have not the slightest idea how to go about it.

Any help would be highly appreciated.