Roxio/Easy CD creator and Nero both have audio recording facilities, I think roxio used to have noise reduction/enhancement too. I have done it a few times from tape or vinyl to cd. It also had a facility to split tracks when there is X seconds of silence - trouble is tape/vinyl gaps are not really very silent. I have also done it from tape to MD then into PC. Some of the little MP3 players can also rip straight from the source to MP3.