Simple enough,use youre headphone jack from reciever to:Jack,to male plug,to
1/8 Y connector with RCA jacks,from RCA jacks,connect descent set of
cables,to
another Y connector with 1/8 pin,1/8 pin to youre "line-In" on youre pcs
sound
card.One could go directly from tape player to pc but how would you hear any-
thing....Once cable is installed,get Y connectors from radio shack or
grocery stores
sometimes even have them.For the software,download WM encoder 9 series from
microsoft,get codecs also,in the encoder,set to capture audio/video,it'll
detect
audio only.Create new folder wherever you wish for output
file(s),also,double click
the speaker by the clock,properties,set to "record",use min at first.Once
youve
captured the music,let WMP burn to cd....

Check the websites below for info and instructions.
Connecting Your PC to Your Stereo
http://www.teamcombooks.com/mp3handbook/10.htm

Copy Vinyl or Tape Recordings to CDR
http://www.gmayor.com/copy_vinyl_to_CDR.htm

Create MP3 music from audio tape, VCR or DVD player
http://www.tongsoft.com/line-in-mp3-music.htm