Go to http://www.hello.com.tw/~fosi/ and look for a program called Jet Audio... It's a nice setup that plays MP3's, wav's, midi, movie files, and just about any other format you can imagine... It's interface looks just like yer home stereo so it's really easy to use...

Download it and you'll find that it can record MP3's right off you computer's mic, or audio input from CD's or a tape player...

Very simple... very intuiative...

Be warned however... the above site uses banner adds for adult sites to pay for itself... so if yer squeemish, you might want to have someone braver download it for you and email it...

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