Connect the tape or record player to the computer's sound card, from the stereo RCA output jack on the device, to the 1/8-inch audio input on the computer. Depending on the sound card, it may be necessary to connect the record player to a tuner/amplifier to boost the output level.
Open the recording software on the computer, and follow manufacturer's instructions for recommended input levels and file management protocol.
Make a test recording to check input levels for distortion and adequate volume. When using tape decks, or a turntable with tuner/amplifier, adjust the output volume up or down in conjunction with the software's level control.
Import recorded files into a music management program such as iTunes or Windows Media Player. The imported music will be in WAV format, which offers the best sound quality. If files will be imported to a listening device, they must be converted to MP3 format. Most music management and recording programs offer this option.
Drag files into a "playlist" window on the music management software to burn CDs. Insert a blank CD and press the "Burn" button. Either WAV or MP3 files may be used to burn CDs.