It's going to depend on your soundcard, as well as your microphone(s). The very basic cards that come standard for most computers are terrible, and Soundblaster cards don't quite cut it for recording. Look into an Emu soundcard, and get a good mic. It helps to have 2 of them, set up at different angles to get a good quality recording. I can't say too much about microphones seeing as how I haven't actually done any recordings yet, and can't really judge many mics, but don't go with the cheap $20 Walmart microphones if you want quailty.