pretty much any computer with any soundcard will record a stereo track. Question is, how good of quality are you after. A Delta 2496 is gonna do a better job that a $10 Soundblaster, but they can both do it. What are you trying to acomplish? Transfering vinyl? Mixing down from an external multitracker? If your gonna be doing alot of it, it'd get something nice, but if youre just gonna to a once or twice shot, you can probably get by with whatevers in your computer