A dictation system is formed of two personal computers connected by an e-mail system. A hand microphone with control switches is provided at one personal computer and a foot pedal is provided at the other personal computer. The hand microphone is used to generate a dictation file at the first personal computer. In response to actuation of a control switch on the hand microphone, the dictation file is transmitted via the electronic mail system to the second personal computer. The foot pedal at the second personal computer is used to control audible reproduction of the dictation file for the purpose of transcription at the second personal computer. The resulting text file is sent via the electronic mail system from the second personal computer to the first personal computer.