I recommend you use the BASS Audio Library http://www.un4seen.com/bass.html
BASS - -.., (MP3.. OGG..). DLL, 100 .
, . BASS Record Test Delphi, , BASS. . .
.
program rec;
uses Windows, Bass;
(* This function called while recording audio *)
function RecordingCallback(h:HRECORD; b:Pointer; l,u: DWord): boolean; stdcall;
var level:dword;
begin
level:=BASS_ChannelGetLevel(h);
write(''
Result := True;
end;
begin
BASS_RecordInit(-1);
BASS_RecordStart(44100, 2, 0, @RecordingCallback, nil);
Readln;
BASS_RecordFree;
end.