I would recommend using the computer to record, most people already have a computer, plus you can burn the songs to CD right from the computer, email them, upload them etc. without going through a lengthy conversion process.

The program Garageband comes with any new Macintosh computer. I use a Mac laptop to record all my music. I have software that is more powerful, but I keep coming back to Garageband, when I want to do something quick. There are some people that have recording whole albums using it.

If you don’t want to use Garageband or a Mac try Tracktion 3 by Mackie, it’s about $100 and it will do everything you need, it’s not as easy as GBand, but it is simple and you can make good recordings.

If you use a computer you’ll need a good digital I/O, I use a USB box, so I can move it to different computers if needed. Make sure it can handle 24 bit audio and has phantom power.

The absolutely most critical thing is a good microphone, which is going to run $100 on up. Samson make a USB mic that is ok, but not great. I’ve made some good recordings with it. I suggest a dynamic mic, and you’ll need phantom power to power it, you can buy phantom power boxes fairly cheap.

If you want free software you can use Audacity, but adding a good digital I/O and good microphone will make a world of difference.
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