Dictation was working this morning..now not WORKING,,help

I have no experience of using dictation but try a Reset [Hold the Home and Sleep/Wake buttons down together for 10 seconds or so (until the Apple logo appears) and then release. The screen will go blank and then power ON again in the normal way.] It is app and data safe!

There is currently a suggested fix going around on the form so you can try this.

Go to Settings>General>Reset>Reset all settings. Then go to Settings>General>Keyboard>Dictation>Off. You will have to then turn dictation on again and it takes a minute or so to reset the action with the Apple servers.

Read Aaron Flemings response in here.

https://discussions.apple.com/thread/4274636?answerId=19501042022#19501042022