I find the solution from ExUnforgiv3n really can work
1.Remove the device.
2.Unplug Device from USB.
3.Replug device into the same USB.
4.Open Podfarm 2.
5.Check Microsoft sound tab for green bars.
6.No green bars? Repeat Steps 1-5 over and over and over and over and over again and you will get it to work randomly at around 40+ (my try is around 10) attempts.
No kidding, but sometime reboot computer will make it back again.
If you really need to record something, this might help.