Make sure the turntable is switched on. Plug the turntable into your computer using the USB cable.
Place an LP record on the turntable with "Side A" facing upward.
Click the "Start" button in the computer task bar and locate Audacity in the Programs list. Double-click to open.
Click "Edit" in the top menu bar and select "Preferences" at the bottom of the list.
Open the drop-down menu in the "Device" field under the "Recording" heading. Select "USB Audio Codec" from the list of devices and set the "Channels" field to "2 (Stereo)." Click "OK" to confirm your selections.
Press the "Record" button (red circle) at the top of the Audacity window. Place the turntable needle at the edge of the vinyl and allow the record to play through. Once the record has finished playing, press the "Stop" button (yellow square) in Audacity.
Trim the beginning and end of the recording in Audacity. Click and drag to select the empty area and press the "Del" button on your keyboard to delete the selection.
Click "File" in the top menu bar and select "Export" to create an MP3 copy of the recorded LP. Fill out the relevant information in the tag editor dialog box and click "OK" to begin. This might take several minutes depending on the length of the recording and the conversion settings.
Repeat the process for "Side B."