Solution:

1) Click the 'Start' button to display the 'Start' menu.
2) Select 'Programs' and select 'Accessories'.
3) Select 'Multimedia' and select 'Sound Recorder'. (The 'Sound - Sound Recorder' window appears.)
4) Select the 'Edit' menu and select 'Audio Properties'. (The 'Audio Properties' dialog box appears)
5) Do one of the following:

a) In the 'Recording' group, select a quality setting from the 'Preferred quality' drop-down list.
The 'Preferred quality' drop-down list
b) Click 'Customize...' to define a custom recording quality. (The 'Customize' dialog box appears.)
The 'Customize...' button

1] Select a format from the 'Format' drop-down list.
The 'Format' drop-down list
NOTE: The formats which the computer supports are listed in the 'Format' drop-down list.
2] Select an attribute from the 'Attributes' drop-down list box.
NOTE: The attributes contain the sampling frequency and the number of Kilobytes required to play a second of music.
3] Click 'Save As...'. (The 'Save As' dialog box appears.)
The 'Save As...' button
4] Type a name for the audio format in the 'Save this format as' box.
5] Click 'OK' to close the 'Save As' dialog box.
6] Click 'OK' to close the 'Customize' dialog box.

6) Click 'Apply' to change the audio quality settings.
7) Click 'OK' to close the 'Audio Properties' dialog box.
8) Select the 'File' menu and select 'Exit' to close the Sound Recorder.