1. open sound recorder
2. save as "blank" (with winxp you can change properties while saving all the way up to 48khz stereo)
3. click on edit and insert file
4. insert "blank"
5. you now have a 120 second 48 khz stereo file
6. insert as many times as you need adding 1min each time.
7. save as "big blank"
8. use big blank to record big stuff and save as something else so that you always have the big blank whenever you need it
with windows 98you have to convert the files with audio properties in the edit drop menu iirc