List<byte> data = new List<byte>();

        WaveIn waveIn = new WaveIn();
        waveIn.BufferMilliseconds = 10000;
        waveIn.WaveFormat = new WaveFormat(96000, 8, 2);
        waveIn.DataAvailable += (s, e_) => data.AddRange(e_.Buffer);
        waveIn.StartRecording();

        Thread.Sleep(9000);
        waveIn.StopRecording();

        MessageBox.Show("Play: " + data.Count);

        IWavePlayer waveOut = new WaveOut();
        waveOut.Init(new RawSourceWaveStream(data.ToArray(), 0, data.Count, new WaveFormat(96000, 8, 2)));
        waveOut.Play();