VB.NET record and play sound

[MersenneTwister]

Hi, I want to develop a VB.NET application that records sound from the microphone and play it back (the sound can be recorded in any format and it doesn't even need to be stored anywhere as long as it can be played back)
I want to keep it as simple as possible

I've been googling for sample source codes, but not having much success...
Can anyone direct me to an easy and simple solution to this?

Thanks