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In order to record audio tapes into MP3 format, get the following things: 1  A computer with a sound card. 2  WAV File Recording Application (sometimes called Ripping program). 3  Application to change the format of a WAV file into an MP3 file (called âencoderâ).4  A cable with a 1/8â³ mini plug on each end. Rip â to extract music from a CD (WAV file). 2  However, music can also be ripped from an audio tape, vinyl record, or other media using a Line Input from a soundcard. 3  Encode â to take a file, usually a large WAV file, and process it to a new format. 4  Formats can be MP3, WMA, OGG, etc.
1 Audio recording and editing software. 2  We recommend Audacity, which is a freeware. 3  You will also need to download and install LAME, which is an MP3 encoder. 4  If you want to save your work as an audio CD, you will need an audio CD recording tool (e.g., Nero).erhaps you want to start your own business of converting cassette tapes to digital format to make some money. In this tutorial, we will teach you how to convert old cassette tapes to CDs or MP3 files.