Is there an audio recorder pluging?

Need to record microphone audio. Is there a plugin to record from microphone and playback?

There is some microphone documentation: Unity - Manual: Microphone

As for playback, what you are looking for is a way to save the audio that was recorded. There is a forum post about this on how to save the recording to a “.wav” format: http://forum.unity3d.com/threads/writing-audiolistener-getoutputdata-to-wav-problem.119295/

I hope this helps you towards a solution.