R.D. Sivakumar discusses creating audio books and digital books. He explains that an audiobook is a recorded book that can be played on computers or mobile devices. He recommends using the free, open source Audacity software to record audio. Audacity allows recording, pausing, stopping audio and uses the LAME MP3 codec. Sivakumar also discusses uploading audio books to a cloud-based website and provides steps for creating an e-book using the Flip PDF software.