TW,
You'll need a place to host the files. You might already have one, or you can get some webspace and a domain at about a million places...I use godaddy for some things.
You'll have AUDIO files in some format, I suggest you have wav and MP3 files, there are FREE applications out there that help you convert from one file to the other.
Best thing to do is to RECORD in MP3, and there are some nice affordable digital recorders to do this...search the archives and there is a whole thread on this.
You'll have your files hosted on a site, it will have it's own url...for example, www whatever dot com/whatever/ YOUR FILE
You'll need a promotional page, most likely a sales page, and an ORDER page...and then a Thank You download page.
If you need us to get into more specifics, please let us know. If you have questions there are plenty of people here to quickly answer them.
Gordon
PS. You can go (along with everyone else) to
www.flylowcollectdough.com and see the basics of what you need...
a promotion...an order page...a thank you/download page...ONLY difference is that your customer will download an Audio file, and you can offer it in both wav (MS default for it's media player) or MP3 the preferred by most type of file.
Let us know if this helps or not.