Your digital recorder will connect with your computer's sound card if it can connect at all.

The type of connection depends on the sound card and the recorder.

If, for example, the recorder has a "line out" (which will be analog output, not digital), you need a cable with the appropriate connectors at each end (probably stereo miniplug) to connect it to the sound card's "line in".

If the recorder has a "digital out" and the sound card has a "digital in" you'll need a different sort of cable. Probably available at Radio Shack. There's no guarantee that our sound card has a "digital in". The are not standard equipment yet for sound cards.

In addition to the proper cable physically connecting the two devices you'll need appropriate software on the computer, e.g. Sound Forge, GoldWave, etc.