My sound card has a Line In and Line Out jack. These are 1/8" phone jacks. I bought a cable at radio shack that plugs into either of them (line out if I am recording from computer to cassette, which I have done, and presumably Line In if going the other way, which I haven't tried). The other end has a split to two RCA type plugs which should go to the output or input plugs of a cassette deck. (I think, I'm typing this at work and the cable's at home). So probably the easiest would be to record a cassette, plug from cassette deck Line Out to sound card Line In with the appropriate cable, and transfer the music from the cassette to computer memory with the sound card software. For those of you who can play your stuff well enough live, substitute "amplifier" for "cassette deck." As for me, I would probably lay down an instrumental track on my wife's Karaoake machine, and use it to dub in the vocals (as if you wanted to hear me sing), and do it a few times til I got it almost right, then transfer it. Only problem is, I've only got a 14.4 baud modem at home, and no sound card at work. Is 28.8 really necessary? For listening to real audio only, right? How expensive are the 28.8 modems these days?