That's correct, GUEST, guest. On my new Sony, the headphone jack is also labeled line out. You run a lead from that to the line in on your soundcard. Open up your recorder on the PC, make some adjustments to the levels, hit record, then hit play on the MD. I have only done it once, and have to tinker a bit as the level was very low, but it played just the same on a boom box. HERE IS A SITE that will answer most of the "how to" questions you may have regarding the technology. I intend to use my for field recordings, as well as for rehearsing tunes for my band. I will have the fiddler and/or mando player play the tunes as I record them, take them home and transfer to a CD and then play it to practice or just memorize. Very handy, and very good sound quality.

All the best,

Mick