Hi

SOUNDRECORDER:
I use Windows Soundrecorder to record .wavs from microphone - then I put them onto a CD.
You can get around the 60 second limitation by cutting and pasting. Basically you record an empty file (no mic) - then copy it & paste it back into itelf - which gives you a 120 second file - and so on. So I have a default 6 minute blank file which I "save as" whatever name I want it to be & then record over (from mic). Then I use the edit function to "delete everything after this point" from the end of the song - so I end up with the right length file.

CD BURNING:
In order to burn it onto an audio CD I have to ensure it is saved in a particular format (something like PCM 16bit stereo I think, but I will find out which & let you know - as am at work at the mo & not on my own machine). Then can just burn it onto the CD (as ordinary audio that plays in an ordinary CD player)using the software that came with the machine. All very easy & you don't have to buy or download anything new to do it.

MINIDISC:
Can also prerecord on minidisc, and then record from minidisc to wav file using Soundrecorder - using the line out of the minidisc instead of the microphone (not 100% sure whether I stick the line-out from minidisk into the line-in on PC or whether I go from earphone socket of minidisk to mic socket of PC - again, I'll check & let you know).

SHARING OVER INTERNET:
In order to exchange over the internet to a friend - I used the cunning method of setting up a free Yahoo account & storing the files on the briefcase area (not sure whether I stored as wavs, or maybe saved as MP3 & put those there as they're smaller - will check). Then either of us could log in & play or download whatever the other had put there - and either of us could put new files up there for the other one.

Hope some of that is helpful

Kris