Bioshock Audio Fix ( Audio cutting out )

Before you do anything on this guide, first Verify Integrity of Files in Steam. Once you have completed that, then you will be ready to begin trying this guide.
Shout out to BangKunt for reminding us all to first "VERIFY INTEGRITY OF FILES"

Ok so first of all, down in the Windows Search bar thingy, type %appdata% and open the file.
Find the directory called Bioshock. Inside the directory, find the file named Bioshock.ini or Bioshock.cfg (I have heard it can be either!) Now open the file with Notepad.

Scroll down until you find - [FMODAudio.FMODAudioSubsystem]
Change MaxChannels value to 512, it should look like this.

[FMODAudio.FMODAudioSubsystem]

Max Channels=512

Now the next step is to go to Control panel and type in Sound in the top right corner. Open the Sound settings, and then open the Recording tab.
Now right click your audio input device, and select Enable. Hit OK and go back to Steam and run the game normally.

Enjoy having your sound back.
Puggles2g