One of the easiest ways to create audio files is to use free tools available to you.

• Windows users - "Voice Recorder"
  [Start]->[All Programs]->[Voice Recorder]
  Used like a tape recorder onscreen to produce .m4a files.
• Windows users (2) - "Sound Recorder"
  [Start]->[All Programs]->[Accessories]->[Entertainment]->[Sound Recorder]
  Used like a tape recorder onscreen to produce .wav files.
• Digital voice recorder users
  Convert files to formats that can be played on standard media players, as necessary: .wav, .mp3, .avi, etc.

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