I would second RussMartin as I have looked into doing this in the past and then went down the Winbond route. Don't waste your time trying to get the PIC to do it; get yourself a dedicated speech chip and then use the PIC to address the speech chip. I use the Winbond ISD4002 which only gives 8kHz sample rate max. but allows 2 minutes worth of recording at this rate. This sample rate is absolutely fine for normal speech.
Regards
Rob
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