Noreen - it looks like the cassette equivalent of the USB record decks that have been on sale. I do not know if the USB connection gives more control over the sound input compared to just plugging the headphone socket of a cassette player into the "line in" connectors of the computer, but if it makes the job less fiddly it is probably worth the price.
Personal experience with old records and standard audio connectors is that actually recording from an external source is not difficult, the time and effort comes when you need to separate tracks into separate files before burning to CD.
One thing to check would be the part of the description that says something like "saves as MP3". I would want to check that it allows me to save as a "WAV" file as is keeps more of the sound data compared with MP3. Also check if it is tied to custom recording software, or if it just provides a "sound" input which can then be recorded using any "recording" software e.g. Audacity (chances are that freeware Audacity is what comes bundled with the gadget).

Quack!
Geoff.