When audio sampling is required the speed of the ADC is important. Arduino Due offers the fastest sampling rates I have tested - up to 220000. I have also tested other microcontrollers (standard Arduino, Espressif ESP32, NXP LPC 1768): the Arduino Due was just the fastest.
In this PDF article I concentrate on the following topics:
Note that the performance (speed) for my approach is quite good but the quality is not suffcient for HIFI applications. This approach cannot replace a PC sound card but it may be quite useful in technical contexts. All this is discussed in the PDF article.
This is not a project for beginners: you need a certain understanding of C and C++, of RS232 (serial communication), of microprocessor architecture and of audio processing. As (nearly) always in my projects the code is usable in Windows and Linux contexts. You may find the source code in this zip archive.
Copyright for all images, texts and software on my pages: Dr. E. Huckert