Digital audio sampling can be painfully accurate: it picks up every sound blemish you introduce during the recording session, even those subtle distortions caused by analog electronics.
If you're planning to use 11.025 kHz or 22.05 kHz samples, you can get by using a desktop audio recording system. With a desktop audio system, you can remove or alleviate some of the subtle glitches in the original with editing or when you convert the original recording to the lower resolution formats.
If you intend to use full bandwidth CD audio, hire a studio that specializes in digital audio recording.