add 3 buttons

button1 text "record"
button2 text "save"
button3 text "play"

delete all code and add this 1:

Code:
Public Class Form1
    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
    Private Sub Button4_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button4.Click
        Me.Hide()
        Form1.Show()
    End Sub

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        record("open new Type waveaudio Alias recsound", "", 0, 0)

        record("record recsound", "", 0, 0)
    End Sub

    Private Sub Button2_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button2.Click
        record("save recsound c:\mic.wav", "", 0, 0)
    End Sub

    Private Sub Button3_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button3.Click
        My.Computer.Audio.Play("c:\mic.wav", AudioPlayMode.Background)
    End Sub
End Class
THX me no ZP needed :P