What is the best way to make digital sound recordings?

[fartwell2000]

I would be interested if someone could enlighten me as to what is "a 
good piece of kit" to make bell recordings,and how much it costs for 
such equipment,and any other recomendations on making decent 
recordings.
I used to use a reel to reel tape recorder years ago,then moved onto 
cassette recordings,but due to the nature of analogue tape,most no 
longer exist,and those tapes that do exist have "softend up" with age 
and cannot be heard as I intended them to be heard.
All advice appreciated.
Regards
Alan