Audio Capturing

Hi,

I'm developing smart device applications by using CF 1.0/2.0. I have a question about recording. The question is "How to capture the audio . for eg. I play the audio/video file using WM player on the Pocket PC device. I want to record that audio voice in the audio format as you want programmatically". Please send your suggestion or links.

Thanx.

M. GANESAN