EV> TW> I have a large collection of that era MP3's on my computer,   
   EV> TW> about 7 Gig worth. Mostly collected from the interent or CD's   
   EV> TW> but were form from Tapes. In fact I have an old Radio Shack   
   EV> TW> line output player I used to transfer the tapes to the computer   
      
   EV>Howdy! Tom,   
      
   EV>Somewhere around here I have a 4 Ohm to 500 Ohm Transformer I got at   
   EV>Radio Shack.   
      
   EV>I probably could use it between a Cassette Recorder Speaker Output and   
   EV>the Line Input Jack on this XP machine, and use the Sound Recorder   
   EV>program, or Audacity or VLC, to be able to make .WAV files that I   
   EV>could burn on a CD-R Disk.   
      
   That would work fine as long as you watched that you did not overdrive   
   the input to the computer sound device. Audacity has a nice input level   
   meter for seting the imput level.   
   I have used a program called "Scanner Recorder" also for recording the   
   computer sound.   
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