Dude, a ''sample'' is basically a bit of auido, chopped up, usually into a small section that can be looped. So ANY bit of audio pretty much. You don't ''make'' them with some SampleMactic machine or something. If you wanted, you could make a drum loop using VST's and the record it to audio, et viola it is a sample. As the guys have said - a minidisc recorder and a half decent mike will allow you to record ''real world'' sounds that you can stick in yer computer and bugger about with.