I'd go with a PC based system such as Garageband for a Mac or Vegas for a PC. If you want a free one use Audacity for Mac, PC or Linux. You'll get more flexibility and you can splurge on items like monitors and headphones. The problems with a lot of low end multitrack systems is they compress the audio into MP3 files or if you go analog you have to deal with tape hiss. So the sound suffers and the ambiance can be really crappy. The editing windows are just too small to be useful and sooner or later you'll need a PC to master and edit your materal before putting it to CD or Podcasting it to the internet. If you want portability, go with a laptop. Some people move on to Logic and ProTools once they master the basics. You can also use onboard software effects and totally eliminate outside noise. You can use an analog to computer cable like the Monster 1/4 inch to mini cable or use a firewire to computer interface like the Presonus Aspire for maximum clean. The usb stuff is still kind of clunky. This way you get good editing, clean audio and you can grow your system as your skills inprove. The guys at GC can help you get the set up you need.