Sound Recording for VB .Net

The requirement is to create a VB .net Class that can record sound from a sound card microphone and output the data to an mp3 (or other) file type. It should also be able to play the sound back to the user. The class should contain the following methods: record, stop recording, save, play, pause, stop playing. The progam should have a basic form which instantiates the class and exercises the functions listed above. The Class should preferably use the MCI control or other standard Microsoft control. Other options will be considered, but must be approved. ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 3) Exclusive and complete copyrights to all work purchased. (No GPL, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site). ## Platform All .Net platforms.