Plug a cord into the first tape deck's output or headphone jack. Plug the other end of the cord into the second tape deck's input or microphone jack.
Place the audio tape into the first tape deck. Place a blank tape into the second tape deck.
Press the "Play" button on the first tape deck and then press the "Record" button on the second tape deck.
Download and install an audio recording program such as Audacity, Wavosaur or Anvil Studio.
Plug a cable into the tape deck's output or headphone jack. Plug the other end of the cable into the computer's line-in jack.
Run the audio recording software and press the "Record" button to begin recording a new audio file. Press the "Play" button on the tape deck and allow the tape to play in its entirety into the computer.
Click the "Stop" button when finished and click on "Export" from the "File" menu to save the audio file as a WAV, MP3 or other audio file.
Download and install a burning program such as Express Burn 4, FinalBurner Free or Free Audio CD Burner. These are all free programs that allow users to create audio CDs from formats such as MP3 and WAV files.
Insert a blank CD-R into the computer's burner drive. Click on "Create New Disc" and then add the audio files to the new disc.
Click "Burn" to begin burning the audio files to CD.