As Burroughs said, anybody can play. Anybody with a tape recorder. Now it also applies to anyone with a computer and a recording/mixing program...
you can buy a multitrack machine, or use double deck tape players/karaoke machines with extension leads to one another. will include more specific links as soon as i look further into it.
Click here for msg exchanges on tape recorders and places to buy them
Get yourself a nice recording/mixing program, and something to change from wav to mp3 if you want. i'll put more relevent links when i find them, i do more of it off my computer than on it...