just about any recording software that allows you to record drums on their own tracks will let you mute any track. i'm talking about software like pro tools, cakewalk, etc. and i mean if you're making your own recordings, like of your own band.
if you have a recording of a song that's already mixed down to stereo, like an mp3 file you downloaded or ripped off a CD, then you're out of luck. i don't think there's anything out there that can mute drums from an already mixed recording.