This report begins by defining sound recordings as machine readable artifacts, i.e., documents for which the integrity of the information they contain is directly related to the artifacts' physical condition. It then explains the equipment and media used in the recording, retention, and playback of sound, including the microphone, the speaker, discs, tapes, and compact discs. The steps necessary to preserve sound recordings against chemical degeneration are described for acetate, shellac, and vinyl discs, and for magnetic tape. Three major concerns to consider when handling and storing sound recordings are presented: (1) that they be kept free of foreign matter deposits; (2) that they be kept free of any pressure that might cause deformations; (3) and that they be stored in a stable, controlled environment. General guidelines for meeting these conditions are given as well as specific, detailed guidelines for cleaning and storing discs, magnetic tapes, and compact disks, including specifications for a proper storage environment. (23 references) (DB)