I transferred my whole LP collection by recording it to my mp3 player (plugged into the headphone socket of the record player - you need an mp3 player with line-in recording to do this but they are fairly easy to find). You can split the tracks very easily on Nero if you are using it to burn them to CD - it shows you a sound wave which you chop at the fairly obvious silences between the tracks. However I have kept the computer backups as single tracks to avoid messing about with them too much. The whole process is very easy but time consuming. I found the quality perfectly acceptable using this method but obviously some people don't or they wouldn't use more complicated methods - perhaps I just have cloth ears!