Refer to the following,
1, Connect the audio cable to the Line-In port on the computer and external device, when you record sound from external device.
2, Right click on speaker icon in the task tray and click [Open Volume Controls].
3, In [Volume Control] window, click [properties] in [Options] menu.
Choose [Recording] under [Adjust volume for], and then check in to the box of [Line-in], [CD Audio] or [Microphone] whatever you use to record sounds.
-The device you can choose in [Show the following volume controls] is different depends on the VAIO models.
4, Click [OK] to close [Properties].
5, Check in to the box of [Select] under [Line-In], and drag up the volume bar.
6, Click [Close] button to close [Recording Control] window.
7, Click [Start]-[Programs]-[Accessories]-[Entertainment]-[Sound Recorder].
8, Set the external device [Play] mode.
9, Click [Record] button in [Sound Recorder] to start recording.
10, Click [Stop] whenever you like.
11, Click [Save As] in [File] menu to save this sound.
12, [Save As] window appears. Select folder to save this file in [Save In] box, and type file name in [File name] box.
Now, WAV file is created with above procedure.