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This is typically done by use of several elements, including an audio cassette player with a line-out port, a computer sound card with a line-in port, a cable that can connect the two, and software on the computer that records the audio contents and stores them digitally. Once stored on the computer, the files can be placed into any standard cd-burning software program (e.g. Windows Media Player) and have the CD be created. Note that while no special hardware is needed that you should probably already have laying around the house, there are specialized pieces of hardware at various stores that skip the computer step entirely: it reads the tape, converts it to a digital format, and burns it, all without manual intervention.

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Q: How do you transfer audio files from cassettes to Cds?
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