Thanks again fellers,
Summery... After following all your suggestions to solve the problem, when checking the sample rate and finding it was set at 48K as well as my sound card. I "fiddled" with a few of the settings and found it was the ""Audio Host" that was set to "Windows Direct Sound". After changing it to MME, problem solved...! I tried it with many sterio imports and didn't detect any crackling.
I'll tell ya guys, I'm sure getting a good education here on "recording basics" as well as sound card settings.
Thanks a million,
Walt