I just want to implement audio recording tool in our application.The functionality is as follows.
Record an audio through microphone(voice recording) stop that audio sav
ASP.NET on its own is not suited for this kind of application. If you want users to be able to record audio on your website, you could take a look at Silverlight 4.0 (vid).
See also this question: Recording Audio From Web Page
If that's not what you need, please explain your intended purpose more clearly.