You can have tapes transferred to CD easily enough at professional studio, or you can get a good PCI sound card and do the job at home with as good or better results--same with recording--I see no reason on earth to buy tape and tape equipment when you can record digitally on the computer(or a stand alone unit) with better sound quality and infinitely better editing possibilities--and it is so much faster, easier and cheaper to burn a CD than to copy a tape--