User blog comment:Musa666/How do I make an UTAU?/@comment-24785637-20140607040203

First: get a recording list for the language you want. I recommend to start with a japanese CV bank because there aren't that much recordings as for other languages.

Second: Record any sound on the list. You can use a programm like audacity. That allows you to edit your recordings so you can remove some noise. Or watever you want to do. Important: Make sure they are WAV-files!

Third: Put them all together in a file. Open Utau and open the recorded voicebank. Now you need to configure the voicebank. There are some nice tutorials about that out there, just look up information about oto.ini :)