why for PC? need decoding?
For a full description of MS have a look inside our back issues.
you can do this by yourself (build, record.decode) if you into electronics.
Or tell what you need precicely.
Search by the link below, or:
[url=http://www.turneraudio.com/tech/stereomic.html ]Understanding Stereo Microphone Techniques and M/S Stereo[/url]
M-S stands for Mid-Side. It describes the technique whereby you use two mics to capture the direct and ambient signal of a sound source. The beauty of this technique is that you can mix the ambient vs. direct mix at a later date. You can also fold the stereo signal down to mono with very little or no ill effect. As you'll see later, the effects of phase cancellation can be a real problem when recording in stereo, especially if you're not sure if the signal will end up in mono, for this reason M-S is very popular in
filmsound applications. However, you can also use the technique for music recording with very good results.
search : M/S Stereo