Connect your record or tape player to your computers audio line-in socket, which is usually located close to the speaker socket. It may be coloured blue or show a symbol of an arrow pointing into some sound waves.A phono-to-minijack adapter cable may be required.
In Windows XP, click on Start, Control Panel, then Sound and Audio [...]

To get started youll need to get your hands on some editing software that can be used to trim your audio file to a suitable length and then save it as an MP3 file. One of the best tools for this type of job is a program called Audacity. Its a free, open-source audio editor [...]