audio recording device cannot be found

What Model PC?  What sound - integrated on the motherboard or a separate sound card?

Does all the other sound functions work OK?    Have you checked the Control Panel/Hardware and Sound/Sound and then the Recording Tab and set the default recording device? (e.g line in or mic).

What "recording" program do you have?  Audacity? or what?  Have you tried reinstalling the program? 

Model of the PC is Dell Studio Slim with Integrated 7.1 Channel Audio sound card.

All other functions work. speakers, microphone. In thw control panel on the recording tab i have 3 items listed. 2 arte labeled microphones & 1 is labeled line-in. i cannot set any of thede as default because they are not connected.

The program i am using is Blaze audio "Rip, Edit, Burn". i have been using it with XP, then Vista but now cannot get it to record.

I have uninstalled it and reinstalled it.

any help would be greatly appreciated.

Thanks, bob

First, is the program compatible with Win 7?, especially since it's an old XP program.  Try installing and running that in Windows XP compatibility mode. 

Second, if you are trying to recording streaming audio from the internet, unless you have the "System Mixer" function (and selected) in the control panel you won't be able to record streaming audio.  The lack of the system mixer function (SoundBlaster calls it "what you hear") has been a major issue with newer sound systems (and all vendors, not just Dell).

The inputs on new HD audio systems are self detecting on many systems, thus if something is connected it's sensed and activated.