Using iPod touch as microphone

"Probably not. There is no direct official way from Apple. I have created apps using the iPhone SDK and I can tell you there are no frameworks to do this either. Maybe there is some solution if you jailbreak it but I couldn't fine one.

Honestly, PC microphones are like $5, just buy one and save yourself the frustration this will bring."

Easy, just download a app called 'Megaphone' from the appstore (for your iPhone, iPad or iPod touch 4th generation) and get a audio to audio cable and plug the one end into your iPhone, iPod or iPad and the other end into your computers audio jack. Then you are ready to talk.

"I would agree with Marcin, you may as well just get a microphone...

But if you are persistent in using your iPod, there is a quick and easy way:

Plug one end of a 3.5mm audio cable into your computer, and the other end into your iPod.
Get the Megaphone Free app and turn it on. Tap the Microphone to turn it on and off.

For Megaphone Free, Go To: itunes.apple.com/us/app/megaphone-free/id304955183

That's it! Open a recording program or something of the like on your computer, and your iPod will work as a fully-functional microphone!

If you don't have an Audio Cable, you can get one for $2.17 from Amazon or for $2.28 on Ebay.

If it isn't working:

Make sure the volume is up.
The mic is on when the speaker icon DOES NOT have waves. An OFF mic has waves.
If the mic has NO waves, and it still isn't working, try recording WITH waves.

If you have any further questions, please free to ask."