www.freefunfiles.com/software/audiovideo/musiccreation/cool-edit-pro-2.0.html
I connect to my sound card out of an inexpensive mixer using a plug adapter. (I had to adjust a few settings in my sound card setup)
I also bought a copy of PC Drummer Pro. (Best $55 I've spent in awhile).
Granted, this is a low-tech setup, but it was a great way for a rookie like me to get started recording.
