In LabVIEW the Sound Input VIs will read from whatever device is configured for recording in Windows. If you have the line-in set as the recording device then the Sound Input functions will allow you to read in from line-in. There are some examples that do this that ship with LabVIEW titled:
Sound Card AutoPower Spectrum.vi
Sound Card Simple SpectrumAnalyzer.vi
Hope this helps.
Kevin R
Applications Engineer
National Instruments