it is 'sort of' possible to hook a tape recorder to a computer and play certain kinds of files...and tape THOSE..but it is really all TOO tedious and time consuming or lots of people would be doing it...the new MP3 format seems to be the only REALLY efficient way, so far...the deal is that it is the only way to both make the file small enough and still get decent quality...I gather it is not 'too' expensive, but it does require you to get certain software and learn the tricks...(and...you have to find the music you WANT online!..right now, it is mostly pop & rock etc...and it is not worth it for folkies like me...)