Here are some links to resources for podcasting on Windows.

Audacity - recording and editting sound

Audacity is free, open source software for recording and editing sounds. It is available for Mac OS X, Microsoft Windows, GNU/Linux, and other operating systems.

http://audacity.sourceforge.net/

Acid Express - create music using loops

It's easy to create original music-even if you're new to loop-based music software. Download and install ACID XPress. Then, get loops from our Loops & Samples collection or from ACIDplanet.com to create your own music.

http://www.sonymediasoftware.com/download/step2.asp?DID=551

MP3 my Mp3 Recorder

Record internet radio and save to mp3 or wav. Record streaming audio from the Internet, microphone, or any other source for that matter. MP3myMP3 Recorder works directly with your system sound card - if you can hear it, you can record it! Use the scan tool to list all mp3, wav, aif, swa, or sun au audio files on your computer - then play and record portions of any of these files. MP3myMP3 Recorder offers customizable colors, timer, on top mode, and skinning.

http://www.mp3mymp3.com/mp3_my_mp3_recorder.html