Short answer, either will work.  My personal choice is Macintosh, because I find it more reliable, easy to use, simple to support, and less susceptible to viruses and malware. 

Any modern computer of just about any configuration can handle recording a basic audio track. 

I recommend avoiding Windows Vista, so if you want a new PC, wait for Windows 7 to become released.  Windows XP, while old, is still the best Windows OS for recording to date.  

Last updated on August 23, 2010 by George