One of the new features of OS X Mountain Lion is Dictation. Dictation on the Mac allows users to convert their words into text. Several users, however, have reported problems with Dictation; these problems leave the feature working improperly or not working at all. Try this to resolve your issue:
- Locate and delete the file: ~/Library/Preferences/com.apple.assistant.plist (Finder’s Go and press and hold Alt option). Then restart your Mac, turn off Dictation (Apple > System Preferences, click Dictation & Speech, and then click Dictation) and reboot your Mac a second time and try again.
Notes: If Dictation does not recognize what you are saying, it may be that you are speaking too loudly or quietly; also be sure to and avoid any background noise. Also keep in mind that Dictation only works when you have an active internet connection.