Create a new form and add 3 button to your form and Rename the buttons as the following: Record, Save and Play as shown below:

Go to the code page and add the following declaration:
  1. Private Declare Function record Lib "winmm.dll" Alias "mciSendStringA" (ByVal lpstrCommand As String, ByVal lpstrReturnString As String, ByVal uReturnLength As Integer, ByVal hwndCallback As Integer) As Integer
Record Button Code
  1. Private Sub Record_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
  2. record("open new Type waveaudio Alias recsound", "", 0, 0)
  3. record("record recsound", "", 0, 0)
  4. End Sub
Stop and Save Button Code
  1. Private Sub Stop_and_Save_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button2.Click
  2. record("save recsound D:\Manish\mbp.wav", "", 0, 0)
  3. record("close recsound", "", 0, 0)
  4. End Sub
Play Button Code
  1. Private Sub Play_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button3.Click
  2. My.Computer.Audio.Play("D:\Manish\mbp.wav", AudioPlayMode.Background)
  3. End Sub