Any computer will support audio recording. You'll just need a mic and maybe some recording software (if you don't want to use the very basic "Sound" program in Windows). I'm not sure how you'll send the recorded books, but there are several options. You could email them in parts, to keep the emails small, but this would be very time consuming. You could instead get an online storage space, such as Windows Live Skydrive, or something similar, then upload them there and set it to Public so anyone could access the files. Then, you'd just have to email a link to the site over to your friend.
So, just to clarify, any computer will work, and, it's probably easiest to use online storage such as the Skydrive service to transfer the files. Skydrive is not the only service that will work like this, but it's probably the best free one. You get 25GBs of space, and all you have to do is setup an account.
I will be purchasing a new setup soon I hope. One of the capabilities I need is to be able to read and record books in my voice and send them via internet to someone in another hemisphere who has access to high speed internet. My new set up will be pc based, not a laptop. What do I need?