RadioShack makes a product called Smart Phone Recorder Control (Model: 43-2208 as of this writing).
It's about $29.99 and according to Radio Shack it "...begins recording on a cassette deck once you pick up the phone. This phone recorder control instantly starts your audio recorder when the telephone receiver or handset is picked up. It connects to any audio recorder with remote and microphone jacks."
Now, since it records to tape, you will have another step transferring the recorded audio from the cassette deck into your computer via the sound card's input jacks.
A similar product is available through Ahern called Konexx Model 100 Recording Jack. It records on cassette and interfaces with most sound cards, too. It retails for about $59.95. See it at www.ahernstore.com.
Westek makes TeleTool 2000, a PC/telephone recorder. It allows you to record from a telephone directly into your computer. It's around $39.99 but this Pricegrabber link will show you an instant price comparison.
Using a product like this will save you that extra step of trasnferring your recorded audio from a cassette deck as in the first product.
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