I have written a guide on How to convert Records and Tapes to CD. I have found that when someone asks me a question like yours here is what I tell them. Go to http://audacity.sourceforge.net/
Download the program Audacity. It is a completely free program. It works great for many audio applications. It does not have spware or adware or anything like that attached to it. In fact many studios use this program. Click on the Download Audacity 1.2.6
link to download the program. Install the program and open the main window. In the middle of the window you will see a field that is labeled Microphone. If the field is not set to Microphone then change it by clicking on the drop down menu. There are two slider controls to the left and right of the small microphone icon. Click on the sliders and set them at about 1/2. These 2 controls are your microphone input level and your Audacity main volume control. Now simply click on the round red record button. Talk into your microphone. If your mic is recording you should see recorded sound waves in the middle of the window. Click on the square stop button and then click on the rewind button. Next click on the green play button. Make sure your computer speakers are turned up. If this doesn't work your sound card may not have recording capabilities or you may have your mic plugged into the wrong connection on your tower. You can move the mic to a different connection and try recording again. Just don't plug into your speaker connection this could damage the microphone. You can check to see if your sound card has recording capabilities by competing the following On your desktop click on start - control panel - sound, speech, and audio devices then click on sound and audio devices. When the small Sound and Audio Device Window opens, click on the audio tab. Under the title sound recording, you should have a sound card listed in that field. For example my card is a SoundMaxDigital Audio. The field is right next to the small microphone icon. If there is no card listed you can buy a cheap one online or even at Wal - Mart. They are very easy to install. You just find an empty slot on *********** board and your computer should recognize the card.