Simple:
1) insert your Windows XP CD
2) find file sndrec32.ex_
3) extract it to %windir%, where %windir% - path to your Windows XP.
Example: C:\WINDOWS
How to extract file?
Run "%scd%\exdpand %scd%\i386\sndrec32.ex_ %windir%\sndrec32.exe", where
%scd% - your Windows XP CD drive letter.
If something is not clear yet - just ask me to send you this file by e-mail.