Audio Recording Center: Good sound advice for the independent music maker.

Recording Connection: a music industry talent placement service with 5,000 students worldwide who train on-site at major recording studios, record labels, radio and TV stations, film studios and video production companies.

PC Music Guru: Robin's got a great site full of questions and answers for people who want to make music on their PCs.  Definitely worth a visit.

Home Recording dot com: the knowledge center for anyone interested in recording and mixing their own music CDs and MP3s in their own home recording studio, or garage or basement

Visit the Home Recording section at about.com

You need to check out Sonic Implants!  Sonic Implants™ implant sounds into your PC, giving you state of the art, cutting edge PC audio and sound samples for your games, MIDI files, internet, multimedia and other PC audio environments. We guarantee you've never heard sounds on your PC sound like this!  And while you're at it, check out the other sites in the Sonic Implants Network:
Gigasampler Sounds
Kurzweil Sounds
Akai Sounds