making audio files possible?

I know, I know...is this too much to hope for? Here I sit w/a mic on this system that very seldom gets used, and a mother 700 miles away that can't read print any more (as in letters to home).
Was wondering if there is some way to "talk" a letter to her into a file, then transfer it to a CD that she could listen to. Then she could hear my voice as well as her grand-daughter's and DIL.
Years ago I bought each of us (mother and me) micro-cassette recorders so we could record "letters" and send them back and forth. That was fun but either the novelty wore off, she can no longer see which buttons to push, or we just got too lazy.
Anybody have any info on this? (I have win2k and windows98 if that helps.)